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Structure of retail price for school-age children's winter boots, 2019 edition

· snapshot · rows: 28 · periods: 2 · section: Prices, inflation

Raw material and basic material costs, net of returnable waste, constitute a significant portion of the production cost for winter boots for school-age children. The table contains twenty-eight rows detailing costs: the cost of primary and other raw materials, depreciation, labor, and other components. Data are presented in rubles and as a percentage of the total product cost, allowing for an assessment of each component's contribution to the final market price of the footwear

shown 25 largest of 28

Retail price structure for winter leather school boots: component shares in rubles and percentages

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 2,232 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 2,232 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 2,017 Full cost of one unit of product 1,823 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,262 Turnover of the distribution sector 1,164 Cost of main type of raw material 1,133 Trade markup 1,058 Затраты по доставке и продаже товара 659.8 Production… commercial expensesProduction expenses, including commercial expenses 561.4 Wages including… security contributionsWages including social security contributions 258.5 VAT 215.0 Actual profit, loss (-) 193.5 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 132.1 Cost of other… and main materialsCost of other types of raw materials and main materials 128.4 General production (shop floor) expenses 96.2 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 94.0 Auxiliary material… technological purposesAuxiliary materials for technological purposes 31.5 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 23.8 Commercial expenses 9.93 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 4.06 Expenses for… and developmentExpenses for production preparation and development 2.68 Other production expenses 2.48 Intermediary turnover 1.33 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.64
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Set in numbers

This is a cross-section: 28 series across 2 breakdowns. 56 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” — 65.7; the smallest is “Delivery charges of products (goods) to customers carried out by the enterprise” at 0.02. The gap between them is 3,287-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 261,79 37,16
Стоимость основного вида сырья 1 133,41 33,38
Стоимость других видов сырья и основных материалов 128,38 3,78
Расходы на производство, включая коммерческие расходы 561,39 16,53
Вспомогательные материалы на технологические цели 31,53 0,93
Топливо и энергия, включая воду и пар на технологические цели 23,84 0,70
Расходы на подготовку и освоение производства 2,68 0,08
Расходы на содержание и эксплуатацию оборудования 4,06 0,12
Заработная плата с отчислениями на cоциальные нужды 258,54 7,61
Общехозяйственные (общезаводские) расходы 132,11 3,89
Общепроизводственные (цеховые) расходы 96,22 2,83
Прочие производственные расходы 2,48 0,07
Коммерческие расходы 9,93 0,29
Полная себестоимость единицы продукции 1 823,18 53,69
Фактическая прибыль, убыток (-) 193,53 5,70
Отпускная цена без НДС и других видов налогов 2 016,71 59,39
НДС 214,95 6,33
Отпускная цена с НДС, акцизом и другими налогами 2 231,66 65,72
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,64 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 2 232,30 65,74
Оборот сферы обращения 1 163,60 34,26
Оборот посреднического звена 1,33 0,04
Торговая надбавка 1 058,01 31,16
Затраты по доставке и продаже товара 659,75 19,43
в том числе затраты организаций розничной торговли по доставке товара 93,97 2,77
Прибыль организаций розничной торговли 398,26 11,73
НДС, начисленный организациям розничной торговли 104,26 3,07
Розничная цена товара 3 395,90 100,00

How to read this table

Rows are categorized by cost type, including production expenses, overheads, and profit. Comparing values in rubles and percentages shows the share of cost attributed to materials versus labor or other expenses. This breakdown helps clarify the price formation structure, where each indicator represents a component of the total cost of a pair of shoes, accounting for all production and distribution stages until the product reaches the retail shelf

The same indicator in other breakdowns (12)

More in the section Prices, inflation»

Period and application

The data is current for the period and is useful for economists, consumer goods market analysts, and those studying pricing. Rosstat updates information as relevant surveys are conducted. This snapshot allows for a detailed examination of the economic aspects of producing children's winter leather footwear without time-series analysis, based on recorded cost indicators and their share in the retail price