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Structure of retail price for vodka 40% and above, 2019 edition

· snapshot · rows: 31 · periods: 2 · section: Prices, inflation

These statistics detail the costs forming the retail price for vodka (40% ABV and above). Columns provide values in rubles and their percentage share of the total cost. Rows are divided into expenditure items: cost of primary raw materials, other materials, and total raw material costs net of waste. A total of 31 rows are presented, allowing for a detailed breakdown of the cost structure and markups

shown 25 largest of 31
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 408.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 408.5 Excise tax 209.2 Turnover of the distribution sector 194.1 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 133.1 Full cost of one unit of product 105.2 Trade markup 95.6 Intermediary turnover 76.8 VAT 66.1 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 59.3 Production… commercial expensesProduction expenses, including commercial expenses 45.9 Cost of main type of raw material 30.6 Cost of other… and main materialsCost of other types of raw materials and main materials 28.8 Actual profit, loss (-) 27.9 General production (shop floor) expenses 10.1 Commercial expenses 8.94 Wages including… security contributionsWages including social security contributions 7.17 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 7.06 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.05 Other production expenses 3.55 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 1.96 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.06 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.12 Other types of taxes 0.09 Expenses for… and developmentExpenses for production preparation and development 0.05
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Set in numbers

The table is a snapshot — 31 series shown across 2 breakdowns. 61 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 67.8, “Other types of taxes” closes it with 0.01. The gap between them is 6,779-fold.

All table numbers are series: 31
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 59,29 9,84
Стоимость основного вида сырья 30,56 5,07
Стоимость других видов сырья и основных материалов 28,76 4,77
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,03 —
Расходы на производство, включая коммерческие расходы 45,90 7,62
Вспомогательные материалы на технологические цели 6,05 1,00
Топливо и энергия, включая воду и пар на технологические цели 1,96 0,33
Расходы на подготовку и освоение производства 0,05 0,01
Расходы на содержание и эксплуатацию оборудования 1,06 0,18
Заработная плата с отчислениями на cоциальные нужды 7,17 1,19
Общехозяйственные (общезаводские) расходы 7,06 1,17
Общепроизводственные (цеховые) расходы 10,06 1,67
Прочие производственные расходы 3,55 0,59
Коммерческие расходы 8,94 1,48
Полная себестоимость единицы продукции 105,19 17,45
Фактическая прибыль, убыток (-) 27,87 4,62
Отпускная цена без НДС и других видов налогов 133,06 22,08
НДС 66,14 10,97
Акциз 209,20 34,71
Другие виды налогов 0,09 0,01
Отпускная цена с НДС, акцизом и другими налогами 408,49 67,77
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,12 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 408,61 67,79
Оборот сферы обращения 194,11 32,21
Оборот посреднического звена 76,77 12,74
Торговая надбавка 95,64 15,87
Затраты по доставке и продаже товара 53,49 8,87
в том числе затраты организаций розничной торговли по доставке товара 5,51 0,91
Прибыль организаций розничной торговли 42,15 6,99
НДС, начисленный организациям розничной торговли 21,70 3,60
Розничная цена товара 602,72 100,00

How to read this table

The differences between rows allow for a comparison of each component's contribution to the final product cost. It shows the portion of the price attributed to primary raw materials versus other materials and production costs. Comparing ruble values with percentage shares helps assess the significance of each expenditure item within the total cost of selling vodka

The same indicator in other breakdowns (13)

More in the section Prices, inflation»

Period and application

The absence of time periods makes this report a single snapshot, capturing the distribution of costs by expenditure items in current monetary and percentage terms. For specialists and analysts studying pricing in the alcohol industry, this information helps to examine in detail the structure of raw material and primary material costs that make up the final consumer price

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