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How retail price for sour cream (15–20% fat content) is formed

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

The cost structure of 15-20% fat sour cream is detailed through its price components. All elements, from primary raw materials to other materials, are categorized into thirty rows. Data are presented in rubles and as a percentage of the total product cost. This breakdown allows for assessing the share of the retail price allocated to raw materials versus other expenses

shown 25 largest of 30

Chart of the retail price structure for 15-20% fat sour cream in rubles and percent

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 168.0 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 167.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 152.6 Full cost of one unit of product 140.5 Cost of main type of raw material 110.9 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 98.5 Production… commercial expensesProduction expenses, including commercial expenses 42.0 Turnover of the distribution sector 37.8 Trade markup 29.7 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 21.2 VAT 14.8 Actual profit, loss (-) 12.1 Commercial expenses 11.1 Cost of other… and main materialsCost of other types of raw materials and main materials 8.85 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.08 Wages including… security contributionsWages including social security contributions 5.95 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 5.78 General production (shop floor) expenses 4.33 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 3.69 Intermediary turnover 3.30 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.60 Other production expenses 2.25 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.59 Expenses for… and developmentExpenses for production preparation and development 0.22 Other types of taxes 0.06
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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 for products (goods) to customers carried out by the processing enterprise” — 81.6; the smallest is “Other types of taxes” at 0.03. The gap between them is 2,721-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 98,51 47,85
Стоимость основного вида сырья 110,88 53,86
Стоимость других видов сырья и основных материалов 8,85 4,30
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 21,22 10,31
Расходы на производство, включая коммерческие расходы 42,01 20,41
Вспомогательные материалы на технологические цели 6,08 2,95
Топливо и энергия, включая воду и пар на технологические цели 3,69 1,79
Расходы на подготовку и освоение производства 0,22 0,11
Расходы на содержание и эксплуатацию оборудования 2,60 1,26
Заработная плата с отчислениями на cоциальные нужды 5,95 2,89
Общехозяйственные (общезаводские) расходы 5,78 2,81
Общепроизводственные (цеховые) расходы 4,33 2,10
Прочие производственные расходы 2,25 1,09
Коммерческие расходы 11,11 5,40
Полная себестоимость единицы продукции 140,52 68,26
Фактическая прибыль, убыток (-) 12,09 5,87
Отпускная цена без НДС и других видов налогов 152,61 74,13
НДС 14,78 7,18
Другие виды налогов 0,06 0,03
Отпускная цена с НДС, акцизом и другими налогами 167,45 81,34
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,59 0,29
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 168,04 81,63
Оборот сферы обращения 37,82 18,37
Оборот посреднического звена 3,30 1,60
Торговая надбавка 29,70 14,43
Затраты по доставке и продаже товара 16,99 8,25
в том числе затраты организаций розничной торговли по доставке товара 1,57 0,76
Прибыль организаций розничной торговли 12,71 6,17
НДС, начисленный организациям розничной торговли 4,82 2,34
Розничная цена товара 205,86 100,00

How to read this table

Rows are categorized by cost type to facilitate comparison between primary raw materials and other materials. Each component's ruble value can be compared with its percentage share of the final price. This approach illustrates the impact of raw material costs on the final consumer price

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

Indicators reflect the current price structure without reference to a specific period. This information is relevant for analyzing pricing in the dairy industry and understanding product cost formation mechanisms. Data are updated according to the Rosstat publication schedule