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Structure of the retail price of a children's winter jacket, 2020 edition

· snapshot · rows: 26 · periods: 2 · section: Prices, inflation

The cost composition of a winter school jacket with shell fabric can be seen by examining the cost distribution. Rows indicate various components: cost of primary raw materials, other materials, and materials net of waste. Information is presented in rubles and as a percentage of the total price. The data is not tied to a specific year; it is a one-off snapshot showing the price structure for the product

shown 25 largest of 26
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 3,187 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 3,184 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 3,059 Full cost of one unit of product 2,760 Production… commercial expensesProduction expenses, including commercial expenses 1,487 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,273 Turnover of the distribution sector 1,082 Trade markup 974.9 Cost of main type of raw material 922.7 Затраты по доставке и продаже товара 684.4 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 414.0 Wages including… security contributionsWages including social security contributions 397.5 Cost of other… and main materialsCost of other types of raw materials and main materials 350.2 Actual profit, loss (-) 299.1 Прибыль организаций розничной торговли 290.5 Other production expenses 252.4 Commercial expenses 195.8 VAT 124.9 VAT accrued to retail organizations 107.4 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 80.2 General production (shop floor) expenses 77.6 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 58.6 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 57.3 Auxiliary material… technological purposesAuxiliary materials for technological purposes 12.3 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 2.73
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Set in numbers

26 series, arranged across 2 breakdowns rather than over time. 52 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” — 74.7; the smallest is “Delivery charges of products (goods) to customers carried out by the enterprise” at 0.06. The gap between them is 1,244-fold.

All table numbers are series: 26
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 272,96 29,82
Стоимость основного вида сырья 922,74 21,61
Стоимость других видов сырья и основных материалов 350,22 8,20
Расходы на производство, включая коммерческие расходы 1 487,16 34,84
Вспомогательные материалы на технологические цели 12,30 0,29
Топливо и энергия, включая воду и пар на технологические цели 80,23 1,88
Расходы на содержание и эксплуатацию оборудования 57,29 1,34
Заработная плата с отчислениями на cоциальные нужды 397,47 9,31
Общехозяйственные (общезаводские) расходы 413,96 9,70
Общепроизводственные (цеховые) расходы 77,64 1,82
Прочие производственные расходы 252,44 5,91
Коммерческие расходы 195,82 4,59
Полная себестоимость единицы продукции 2 760,11 64,65
Фактическая прибыль, убыток (-) 299,10 7,01
Отпускная цена без НДС и других видов налогов 3 059,21 71,66
НДС 124,93 2,93
Отпускная цена с НДС, акцизом и другими налогами 3 184,14 74,59
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 2,73 0,06
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 3 186,87 74,65
Оборот сферы обращения 1 082,26 25,35
Торговая надбавка 974,87 22,84
Затраты по доставке и продаже товара 684,43 16,03
в том числе затраты организаций розничной торговли по доставке товара 58,57 1,37
Прибыль организаций розничной торговли 290,45 6,80
НДС, начисленный организациям розничной торговли 107,39 2,52
Розничная цена товара 4 269,13 100,00

How to read this table

Differences between rows show the portion of the price allocated to material procurement versus other expenses. Comparing values in rubles and percent allows for assessing the weight of each component in the total cost. For example, raw materials and primary materials net of returnable waste amount to 1272.96 rubles or 29.82 percent of the total sum. This helps to see the actual share of material costs in the finished product

The same indicator in other breakdowns (11)

More in the section Prices, inflation»

Period and application

Indicators are published by Rosstat as part of consumer goods price monitoring. The information is useful to economists, retailers, and clothing manufacturers for pricing analysis. Data updates depend on the schedule of specialized price surveys for textile products

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