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Structure of retail price for men's oxford shoes and dress shoes made of, 2019 edition

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

Men's leather shoes and oxfords are broken down into thirty cost items to show their retail price structure. The table rows detail all cost elements, from raw material procurement to trade markups and taxes. Each item is presented in two values: absolute cost in rubles and the relative share as a percentage of the final price. This allows for an assessment of actual production and distribution costs at the time of the statistical calculation

shown 25 largest of 30
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 2,357 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 2,357 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 2,046 Turnover of the distribution sector 1,981 Full cost of one unit of product 1,902 Trade markup 1,707 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,219 Cost of main type of raw material 1,122 Production… commercial expensesProduction expenses, including commercial expenses 682.7 VAT 285.4 Wages including… security contributionsWages including social security contributions 226.1 Actual profit, loss (-) 144.0 General production (shop floor) expenses 127.4 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 123.7 Commercial expenses 117.3 Cost of other… and main materialsCost of other types of raw materials and main materials 114.1 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 36.2 Auxiliary material… technological purposesAuxiliary materials for technological purposes 26.6 Other types of taxes 25.6 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 16.5 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 13.2 Intermediary turnover 11.1 Other production expenses 10.3 Expenses for… and developmentExpenses for production preparation and development 1.83 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.44
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 60 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” — 54.3; the smallest is “Delivery charges of products (goods) to customers carried out by the enterprise” at 0.01. The gap between them is 5,434-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 219,23 28,10
Стоимость основного вида сырья 1 121,60 25,85
Стоимость других видов сырья и основных материалов 114,12 2,63
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 16,49 0,38
Расходы на производство, включая коммерческие расходы 682,69 15,74
Вспомогательные материалы на технологические цели 26,63 0,61
Топливо и энергия, включая воду и пар на технологические цели 36,16 0,83
Расходы на подготовку и освоение производства 1,83 0,04
Расходы на содержание и эксплуатацию оборудования 13,19 0,30
Заработная плата с отчислениями на cоциальные нужды 226,12 5,21
Общехозяйственные (общезаводские) расходы 123,66 2,85
Общепроизводственные (цеховые) расходы 127,43 2,94
Прочие производственные расходы 10,33 0,24
Коммерческие расходы 117,34 2,70
Полная себестоимость единицы продукции 1 901,92 43,84
Фактическая прибыль, убыток (-) 143,99 3,32
Отпускная цена без НДС и других видов налогов 2 045,91 47,16
НДС 285,35 6,58
Другие виды налогов 25,60 0,59
Отпускная цена с НДС, акцизом и другими налогами 2 356,86 54,33
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,44 0,01
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 2 357,30 54,34
Оборот сферы обращения 1 981,02 45,66
Оборот посреднического звена 11,08 0,26
Торговая надбавка 1 706,72 39,34
Затраты по доставке и продаже товара 1 119,01 25,79
в том числе затраты организаций розничной торговли по доставке товара 112,30 2,59
Прибыль организаций розничной торговли 587,71 13,55
НДС, начисленный организациям розничной торговли 263,22 6,07
Розничная цена товара 4 338,32 100,00

How to read this table

The thirty rows of the table provide a detailed breakdown of footwear production costs. The first row shows total expenditures on raw materials and primary materials, net of returnable waste, amounting to 1219.23 rubles or 28.1% of the retail price. This amount is further detailed into the cost of the primary raw material and the cost of other materials. Comparing the rows allows for the precise identification of which expense items contribute most to the final retail price of men's footwear

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

This statistical snapshot is not tied to annual dynamics and reflects the price structure at the time of the study. Official Rosstat data is useful for economists, footwear market analysts, leather goods manufacturers, and pricing specialists. The information allows businesses to compare their own costs with national industry averages and identify opportunities for cost optimization

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