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Structure of the retail price of school-age children's jacket, 2019 edition

· snapshot · rows: 27 · periods: 2 · section: Prices, inflation

Raw materials and basic materials net of returnable waste constitute a significant portion of the cost of schoolchildren's winter jackets with a shell made of rainwear fabrics. The table reflects 27 different cost items that form the final price of the product, including labor costs, transport costs, taxes, and manufacturer and retailer profits. All data are presented at a single point in time and allow for a detailed study of production costs and markups in the retail trade of rainwear products

shown 25 largest of 27
Selling price… out by the enterpriseSelling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise 2,612 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 2,593 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 2,372 Full cost of one unit of product 2,141 Production… commercial expensesProduction expenses, including commercial expenses 1,134 Turnover of the distribution sector 1,098 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,007 Trade markup 987.9 Cost of main type of raw material 796.7 Затраты по доставке и продаже товара 630.4 Wages including… security contributionsWages including social security contributions 512.4 Прибыль организаций розничной торговли 357.5 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 293.3 Actual profit, loss (-) 231.3 VAT 221.5 Cost of other… and main materialsCost of other types of raw materials and main materials 210.1 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 76.8 General production (shop floor) expenses 76.7 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 76.3 Commercial expenses 62.5 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 60.2 Other production expenses 43.6 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 18.4 Auxiliary material… technological purposesAuxiliary materials for technological purposes 8.44 Intermediary turnover 5.32
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Set in numbers

27 series, arranged across 2 breakdowns rather than over time. 54 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” leads the table with 70.4, “Intermediary turnover” closes it with 0.14. The gap between them is 503-fold.

All table numbers are series: 27
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 006,85 27,14
Стоимость основного вида сырья 796,73 21,48
Стоимость других видов сырья и основных материалов 210,12 5,66
Расходы на производство, включая коммерческие расходы 1 133,88 30,56
Вспомогательные материалы на технологические цели 8,44 0,23
Топливо и энергия, включая воду и пар на технологические цели 76,77 2,07
Расходы на содержание и эксплуатацию оборудования 60,21 1,62
Заработная плата с отчислениями на cоциальные нужды 512,36 13,81
Общехозяйственные (общезаводские) расходы 293,30 7,91
Общепроизводственные (цеховые) расходы 76,65 2,07
Прочие производственные расходы 43,64 1,18
Коммерческие расходы 62,51 1,68
Полная себестоимость единицы продукции 2 140,73 57,70
Фактическая прибыль, убыток (-) 231,25 6,23
Отпускная цена без НДС и других видов налогов 2 371,98 63,94
НДС 221,49 5,97
Отпускная цена с НДС, акцизом и другими налогами 2 593,47 69,91
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 18,37 0,50
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 2 611,84 70,40
Оборот сферы обращения 1 098,03 29,60
Оборот посреднического звена 5,32 0,14
Торговая надбавка 987,88 26,63
Затраты по доставке и продаже товара 630,40 16,99
в том числе затраты организаций розничной торговли по доставке товара 76,29 2,06
Прибыль организаций розничной торговли 357,48 9,64
НДС, начисленный организациям розничной торговли 104,83 2,83
Розничная цена товара 3 709,87 100,00

How to read this table

Table rows are subdivided into direct production costs, such as the cost of primary and other types of raw materials, as well as indirect costs and trade markups. For price structure analysis, it is convenient to compare column values, where indicators are provided both in absolute terms in rubles and as a share of the total retail price. This allows for identifying the specific portion of the product cost attributed to materials versus markups and other operating costs that constitute the retail price of the jacket

The same indicator in other breakdowns (11)

More in the section Prices, inflation»

Period and application

Information was prepared by Rosstat for pricing analysis in the children's clothing market. The data is presented as a snapshot without a time period, which is useful for assessing the composition of the retail price at a specific point in time. The materials will be useful to economists, consumer goods market analysts, and specialists involved in pricing policy in clothing production and trade

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