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Structure of retail price for bread and bakery products made from wheat flour, 2020 edition

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

The cost breakdown for bread and bakery products made from highest grade wheat flour identifies the manufacturer's primary expenditure items. The list contains 29 rows, including the cost of raw materials, other materials, and miscellaneous expenses. Information is provided in rubles and as a percentage of the total price to show the contribution of each component. The data represents a single cross-section without specific years

shown 25 largest of 29
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 67.2 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 66.5 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 60.8 Full cost of one unit of product 53.0 Production… commercial expensesProduction expenses, including commercial expenses 31.6 Turnover of the distribution sector 21.8 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 21.4 Trade markup 19.5 Cost of main type of raw material 16.2 Затраты по доставке и продаже товара 9.60 Actual profit, loss (-) 7.86 Wages including… security contributionsWages including social security contributions 7.63 Commercial expenses 6.92 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 6.56 VAT 5.45 Cost of other… and main materialsCost of other types of raw materials and main materials 5.20 General production (shop floor) expenses 3.98 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 2.71 Other production expenses 1.51 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.49 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.76 Auxiliary material… technological purposesAuxiliary materials for technological purposes 0.73 Other types of taxes 0.22 Expenses for… and developmentExpenses for production preparation and development 0.06 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.02
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Set in numbers

29 series, arranged across 2 breakdowns rather than over time. 58 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” — 75.5; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.02. The gap between them is 3,775-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 21,38 24,01
Стоимость основного вида сырья 16,20 18,19
Стоимость других видов сырья и основных материалов 5,20 5,84
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,02 0,02
Расходы на производство, включая коммерческие расходы 31,58 35,45
Вспомогательные материалы на технологические цели 0,73 0,82
Топливо и энергия, включая воду и пар на технологические цели 2,71 3,04
Расходы на подготовку и освоение производства 0,06 0,07
Расходы на содержание и эксплуатацию оборудования 1,49 1,67
Заработная плата с отчислениями на cоциальные нужды 7,63 8,56
Общехозяйственные (общезаводские) расходы 6,56 7,36
Общепроизводственные (цеховые) расходы 3,98 4,47
Прочие производственные расходы 1,51 1,70
Коммерческие расходы 6,92 7,76
Полная себестоимость единицы продукции 52,96 59,46
Фактическая прибыль, убыток (-) 7,86 8,83
Отпускная цена без НДС и других видов налогов 60,82 68,29
НДС 5,45 6,11
Другие виды налогов 0,22 0,25
Отпускная цена с НДС, акцизом и другими налогами 66,48 74,65
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,76 0,85
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 67,24 75,50
Оборот сферы обращения 21,82 24,50
Торговая надбавка 19,47 21,86
Затраты по доставке и продаже товара 9,60 10,78
в том числе затраты организаций розничной торговли по доставке товара 0,50 0,56
Прибыль организаций розничной торговли 9,87 11,08
НДС, начисленный организациям розничной торговли 2,36 2,65
Розничная цена товара 89,07 100,00

How to read this table

The rows are categorized by expenditure type, facilitating a comparison between the cost of primary raw materials and other materials or waste. These indicators show the share of the final price allocated to flour procurement versus ingredients or production costs. Providing both ruble values and percentages allows for the analysis of both absolute amounts and the relative weight of each item

The same indicator in other breakdowns (8)

More in the section Prices, inflation»

Period and application

Economists, retailers, and those monitoring food inflation use this data to analyze food industry pricing. The breakdown in rubles and percentages assists in understanding cost structures. Data is updated according to the Rosstat publication schedule

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