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Structure of retail price for men's dress shirt, 2019 edition

· snapshot · rows: 29 · periods: 2 · section: Prices, inflation

Breakdown of the cost of men's cotton or blended fabric shirts, including expenses for raw materials, primary materials, and other components. Rows categorize costs by type of raw material and material, including primary and secondary materials. Columns provide amounts in rubles and their percentage share of the total retail price

shown 25 largest of 29
Selling price… excise and other taxesSelling price including VAT, excise and other taxes 852.6 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 852.6 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 699.1 Turnover of the distribution sector 603.7 Full cost of one unit of product 600.9 Trade markup 506.1 Production… commercial expensesProduction expenses, including commercial expenses 321.0 Затраты по доставке и продаже товара 298.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 279.8 Cost of main type of raw material 245.7 Wages including… security contributionsWages including social security contributions 164.2 VAT 138.7 Actual profit, loss (-) 98.3 General production (shop floor) expenses 52.6 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 43.3 Cost of other… and main materialsCost of other types of raw materials and main materials 34.2 Commercial expenses 28.4 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 22.2 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 22.0 Other types of taxes 14.8 Intermediary turnover 6.44 Other production expenses 6.24 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.94 Auxiliary material… technological purposesAuxiliary materials for technological purposes 1.01 Expenses for… and developmentExpenses for production preparation and development 0.36
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Set in numbers

The table is a snapshot — 29 series shown across 2 breakdowns. 57 values in total.

“Selling price including VAT, excise and other taxes” leads the table with 58.6, “Expenses for production preparation and development” closes it with 0.02. The gap between them is 2,928-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 279,84 19,22
Стоимость основного вида сырья 245,69 16,87
Стоимость других видов сырья и основных материалов 34,21 2,35
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,06 —
Расходы на производство, включая коммерческие расходы 321,04 22,04
Вспомогательные материалы на технологические цели 1,01 0,07
Топливо и энергия, включая воду и пар на технологические цели 21,99 1,51
Расходы на подготовку и освоение производства 0,36 0,02
Расходы на содержание и эксплуатацию оборудования 2,94 0,20
Заработная плата с отчислениями на cоциальные нужды 164,24 11,28
Общехозяйственные (общезаводские) расходы 43,27 2,97
Общепроизводственные (цеховые) расходы 52,63 3,61
Прочие производственные расходы 6,24 0,43
Коммерческие расходы 28,36 1,95
Полная себестоимость единицы продукции 600,88 41,26
Фактическая прибыль, убыток (-) 98,26 6,75
Отпускная цена без НДС и других видов налогов 699,14 48,01
НДС 138,68 9,52
Другие виды налогов 14,80 1,02
Отпускная цена с НДС, акцизом и другими налогами 852,62 58,55
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 852,62 58,55
Оборот сферы обращения 603,68 41,45
Оборот посреднического звена 6,44 0,44
Торговая надбавка 506,14 34,76
Затраты по доставке и продаже товара 297,97 20,46
в том числе затраты организаций розничной торговли по доставке товара 22,22 1,53
Прибыль организаций розничной торговли 208,17 14,29
НДС, начисленный организациям розничной торговли 91,10 6,26
Розничная цена товара 1 456,30 100,00

How to read this table

Cost categories are organized by row to allow comparison of the contribution of primary raw materials versus other materials to the final product cost. Data is presented in two columns: nominal expenditure in rubles and the percentage share of each component. This illustrates the proportion of the retail price allocated to material procurement versus other production stages

The same indicator in other breakdowns (14)

More in the section Prices, inflation»

Period and application

This industry pricing analysis is presented without specific time periods, allowing for an assessment of textile production cost structures under current conditions. The data is intended for apparel manufacturers, retailers, and specialists analyzing light industry production costs and the factors influencing final retail prices

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