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Breakdown of retail price for butter, 2020 edition

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

Butter reaches the shelf at a price composed of thirty different components presented in this list. Each row identifies a separate cost item, from raw material costs to taxes and retail markups. Values are provided in rubles and as a percentage of the final retail price, allowing for an assessment of each component's contribution to the consumer's end cost. Rosstat has prepared this breakdown without reference to specific time periods

shown 25 largest of 30
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 482.8 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 481.0 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 439.8 Full cost of one unit of product 409.6 Cost of main type of raw material 392.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 318.1 Turnover of the distribution sector 144.9 Trade markup 125.1 Production… commercial expensesProduction expenses, including commercial expenses 91.5 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 85.3 VAT 40.9 Actual profit, loss (-) 30.2 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 21.4 Wages including… security contributionsWages including social security contributions 15.6 Commercial expenses 15.4 Cost of other… and main materialsCost of other types of raw materials and main materials 11.4 General production (shop floor) expenses 10.8 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 9.39 Other production expenses 6.46 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 6.43 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.04 Intermediary turnover 4.54 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 1.85 Expenses for… and developmentExpenses for production preparation and development 0.99 Other types of taxes 0.23
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Set in numbers

This is a cross-section: 30 series across 2 breakdowns. 60 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 76.9, “Other types of taxes” closes it with 0.04. The gap between them is 1,923-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 318,12 50,68
Стоимость основного вида сырья 392,04 62,46
Стоимость других видов сырья и основных материалов 11,37 1,81
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 85,29 13,59
Расходы на производство, включая коммерческие расходы 91,48 14,57
Вспомогательные материалы на технологические цели 5,04 0,80
Топливо и энергия, включая воду и пар на технологические цели 9,39 1,50
Расходы на подготовку и освоение производства 0,99 0,16
Расходы на содержание и эксплуатацию оборудования 6,43 1,02
Заработная плата с отчислениями на cоциальные нужды 15,59 2,48
Общехозяйственные (общезаводские) расходы 21,39 3,41
Общепроизводственные (цеховые) расходы 10,83 1,72
Прочие производственные расходы 6,46 1,03
Коммерческие расходы 15,37 2,45
Полная себестоимость единицы продукции 409,60 65,25
Фактическая прибыль, убыток (-) 30,21 4,81
Отпускная цена без НДС и других видов налогов 439,81 70,07
НДС 40,94 6,52
Другие виды налогов 0,23 0,04
Отпускная цена с НДС, акцизом и другими налогами 480,99 76,63
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 1,85 0,30
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 482,84 76,92
Оборот сферы обращения 144,86 23,08
Оборот посреднического звена 4,54 0,72
Торговая надбавка 125,13 19,94
Затраты по доставке и продаже товара 60,25 9,60
в том числе затраты организаций розничной торговли по доставке товара 1,88 0,30
Прибыль организаций розничной торговли 64,88 10,34
НДС, начисленный организациям розничной торговли 15,18 2,42
Розничная цена товара 627,69 100,00

How to read this table

Cost items are grouped by economic category to distinguish production costs from commercial expenses. The first column provides values in rubles, while the second column expresses these amounts as percentages for easier comparison of shares. For example, raw materials and primary materials, net of returnable waste, amount to 318.12 rubles, representing 50.68 percent of the total price. Both absolute costs and the relative weights of various production and distribution stages can be compared

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

This breakdown provides cost details for economists, food market analysts, and those studying essential commodity pricing. The information is presented by Rosstat as a single dataset that does not require monthly updates. This detailed analysis of the cost structure illustrates how the price of butter is formed at each stage of the product's movement from producer to retail shelf

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