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Structure of retail price for butter: cost by items

· snapshot · rows: 30 · periods: 2 · section: Prices, inflation

Thirty cost items form the total retail price of a pack of butter on the shelf, as reflected in these figures. Each row highlights a specific type of cost, such as raw material costs or logistics, showing how many rubles go toward production and delivery, and what share is attributed to the markup. This is a data cross-section showing price distribution independent of time periods, where the 'Raw materials and basic materials net of returnable waste' item amounts to 346.76 rubles

shown 25 largest of 30
Selling price… processing enterpriseSelling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise 488.8 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 488.0 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 446.5 Full cost of one unit of product 425.8 Cost of main type of raw material 410.4 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 346.8 Turnover of the distribution sector 112.7 Trade markup 84.7 Production… commercial expensesProduction expenses, including commercial expenses 79.0 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 75.7 VAT 41.2 Actual profit, loss (-) 20.7 Commercial expenses 15.4 Wages including… security contributionsWages including social security contributions 14.3 Intermediary turnover 13.4 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 13.0 Cost of other… and main materialsCost of other types of raw materials and main materials 12.1 General production (shop floor) expenses 10.4 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 8.84 Other production expenses 5.95 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.26 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 5.25 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.77 Expenses for… and developmentExpenses for production preparation and development 0.69 Other types of taxes 0.35
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Set in numbers

This is a cross-section: 30 series across 2 breakdowns. 60 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise” leads the table with 81.3, “Other types of taxes” closes it with 0.06. The gap between them is 1,354-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 346,76 57,65
Стоимость основного вида сырья 410,38 68,23
Стоимость других видов сырья и основных материалов 12,08 2,01
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 75,70 12,59
Расходы на производство, включая коммерческие расходы 79,03 13,14
Вспомогательные материалы на технологические цели 5,26 0,87
Топливо и энергия, включая воду и пар на технологические цели 8,84 1,47
Расходы на подготовку и освоение производства 0,69 0,11
Расходы на содержание и эксплуатацию оборудования 5,25 0,87
Заработная плата с отчислениями на cоциальные нужды 14,25 2,37
Общехозяйственные (общезаводские) расходы 13,02 2,16
Общепроизводственные (цеховые) расходы 10,42 1,73
Прочие производственные расходы 5,95 0,99
Коммерческие расходы 15,35 2,55
Полная себестоимость единицы продукции 425,79 70,79
Фактическая прибыль, убыток (-) 20,68 3,44
Отпускная цена без НДС и других видов налогов 446,47 74,23
НДС 41,17 6,84
Другие виды налогов 0,35 0,06
Отпускная цена с НДС, акцизом и другими налогами 487,99 81,13
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,77 0,13
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 488,76 81,26
Оборот сферы обращения 112,74 18,74
Оборот посреднического звена 13,35 2,22
Торговая надбавка 84,70 14,08
Затраты по доставке и продаже товара 49,56 8,24
в том числе затраты организаций розничной торговли по доставке товара 4,75 0,79
Прибыль организаций розничной торговли 35,14 5,84
НДС, начисленный организациям розничной торговли 14,69 2,44
Розничная цена товара 601,50 100,00

How to read this table

Comparing individual cost elements is easiest using two columns: 'Rubles' and '% of'. The first shows the absolute contribution of an item to the product price, while the second shows its relative weight in the total cost. For example, raw material costs account for 57.65 % of the total price. The rows in the table detail the product's path from the purchase of primary raw materials to the cost of other types of materials, helping to understand the cost structure of producers and retailers

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

Reference information on the retail price composition is useful for food market analysts, producers, and consumers interested in pricing. Rosstat has prepared this detailed breakdown as a cross-section without specifying particular time periods, making the data relevant for understanding the current cost structure. Updating and publishing such information allows for tracking exactly how the final price of socially significant food products is formed without unnecessary assumptions

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