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Structure of the retail price of children's boots and shoes, 2020 edition

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

The cost components of boots and shoes for preschool children can be understood through a detailed cost breakdown. The table highlights individual items: the cost of primary raw materials, other materials, and total raw material costs net of returnable waste. The information is presented as a snapshot, where each item includes a ruble value and its share of the total cost. This shows the actual weight of each expense item in the final price

shown 25 largest of 28
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 1,689 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 1,665 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,513 Full cost of one unit of product 1,313 Turnover of the distribution sector 723.9 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 665.5 Production… commercial expensesProduction expenses, including commercial expenses 647.2 Trade markup 631.9 Cost of main type of raw material 548.8 Затраты по доставке и продаже товара 377.0 Wages including… security contributionsWages including social security contributions 255.5 Actual profit, loss (-) 200.8 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 173.1 VAT 151.3 General production (shop floor) expenses 134.7 Cost of other… and main materialsCost of other types of raw materials and main materials 117.7 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 61.6 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 28.3 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 23.9 Auxiliary material… technological purposesAuxiliary materials for technological purposes 19.1 Commercial expenses 15.4 Other production expenses 9.36 Expenses for… and developmentExpenses for production preparation and development 6.71 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 4.98 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 1.03
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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” — 70; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.04. The gap between them is 1,750-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 665,45 27,58
Стоимость основного вида сырья 548,82 22,75
Стоимость других видов сырья и основных материалов 117,67 4,88
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 1,03 0,04
Расходы на производство, включая коммерческие расходы 647,23 26,83
Вспомогательные материалы на технологические цели 19,14 0,79
Топливо и энергия, включая воду и пар на технологические цели 28,29 1,17
Расходы на подготовку и освоение производства 6,71 0,28
Расходы на содержание и эксплуатацию оборудования 4,98 0,21
Заработная плата с отчислениями на cоциальные нужды 255,48 10,59
Общехозяйственные (общезаводские) расходы 173,14 7,18
Общепроизводственные (цеховые) расходы 134,69 5,58
Прочие производственные расходы 9,36 0,39
Коммерческие расходы 15,44 0,64
Полная себестоимость единицы продукции 1 312,69 54,41
Фактическая прибыль, убыток (-) 200,80 8,32
Отпускная цена без НДС и других видов налогов 1 513,49 62,73
НДС 151,29 6,27
Отпускная цена с НДС, акцизом и другими налогами 1 664,78 69,00
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 23,93 0,99
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 1 688,71 70,00
Оборот сферы обращения 723,87 30,00
Торговая надбавка 631,87 26,19
Затраты по доставке и продаже товара 376,97 15,63
в том числе затраты организаций розничной торговли по доставке товара 61,62 2,55
Прибыль организаций розничной торговли 254,90 10,57
НДС, начисленный организациям розничной торговли 92,00 3,81
Розничная цена товара 2 412,58 100,00

How to read this table

Rows are categorized by cost type to allow comparison between primary raw materials and other materials, as well as to determine the total share of the raw material component. Comparing ruble values with percentage shares helps assess how much of the price is driven by materials versus other factors. For example, raw materials and primary materials net of returnable waste amount to 665.45 rubles or 27.58 percent of the total cost

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The statistics cover the pricing structure for a specific category of children's footwear. Data is updated according to Rosstat schedules. The information is useful for analyzing production costs, assessing the impact of material prices on final product costs, and studying the structure of consumer spending in the children's goods category

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