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Components of retail price for children's T-shirt, 2020 edition

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

Production costs for children's clothing can be estimated using this price structure. All cost components are broken down into thirty rows: from raw material and primary material procurement to the final markup. Columns show both the absolute cost of each element in rubles and its percentage share of the total price. Data is presented as a single snapshot without time series

shown 25 largest of 30

Retail price structure of a children's T-shirt: cost 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 171.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 171.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 164.7 Full cost of one unit of product 135.2 Turnover of the distribution sector 106.0 Trade markup 92.4 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 68.6 Production… commercial expensesProduction expenses, including commercial expenses 66.6 Cost of main type of raw material 63.4 Actual profit, loss (-) 29.5 Wages including… security contributionsWages including social security contributions 29.1 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 14.5 Cost of other… and main materialsCost of other types of raw materials and main materials 5.49 VAT 5.46 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.50 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 4.07 Auxiliary material… technological purposesAuxiliary materials for technological purposes 4.06 Commercial expenses 3.82 General production (shop floor) expenses 3.80 Intermediary turnover 3.58 Other production expenses 2.22 Other types of taxes 1.38 Expenses for… and developmentExpenses for production preparation and development 0.52 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.30 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.06
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Set in numbers

This is a cross-section: 30 series across 2 breakdowns. 60 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” — 61.8; the smallest is “Delivery charges of products (goods) to customers carried out by the enterprise” at 0.02. The gap between them is 3,091-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 68,61 24,72
Стоимость основного вида сырья 63,42 22,85
Стоимость других видов сырья и основных материалов 5,49 1,98
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,30 0,11
Расходы на производство, включая коммерческие расходы 66,56 23,98
Вспомогательные материалы на технологические цели 4,06 1,46
Топливо и энергия, включая воду и пар на технологические цели 4,50 1,62
Расходы на подготовку и освоение производства 0,52 0,19
Расходы на содержание и эксплуатацию оборудования 4,07 1,47
Заработная плата с отчислениями на cоциальные нужды 29,11 10,49
Общехозяйственные (общезаводские) расходы 14,47 5,21
Общепроизводственные (цеховые) расходы 3,80 1,37
Прочие производственные расходы 2,22 0,80
Коммерческие расходы 3,82 1,38
Полная себестоимость единицы продукции 135,17 48,70
Фактическая прибыль, убыток (-) 29,53 10,64
Отпускная цена без НДС и других видов налогов 164,70 59,33
НДС 5,46 1,97
Другие виды налогов 1,38 0,50
Отпускная цена с НДС, акцизом и другими налогами 171,54 61,80
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,06 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 171,59 61,82
Оборот сферы обращения 105,99 38,18
Оборот посреднического звена 3,58 1,29
Торговая надбавка 92,39 33,29
Затраты по доставке и продаже товара 50,46 18,18
в том числе затраты организаций розничной торговли по доставке товара 2,94 1,06
Прибыль организаций розничной торговли 41,93 15,11
НДС, начисленный организациям розничной торговли 10,01 3,61
Розничная цена товара 277,58 100,00

How to read this table

Table rows separate total material costs from specific types, such as the cost of primary raw materials or other auxiliary components. Comparing these indicators shows what portion of the price is allocated to material procurement versus other expenses. Each row specifies the cost in rubles and the percentage of the total, helping to assess the weight of each expenditure item

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

Current pricing information for the children's clothing segment is available in this dataset. Information is updated by Rosstat according to the statistical reporting schedule. The data is useful for economists, retailers, and those analyzing the cost structure of consumer goods