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Structure of retail price for school-age children's winter boots with top made of genuine leather

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

The retail price for natural leather winter boots for school-age children is composed of 28 different cost items. Each row presents a specific component, including the cost of raw materials and materials, labor costs, manufacturer's profit, and other expenses. The information is divided into two columns: one shows the monetary value in rubles, and the second shows the share of each element as a percentage of the total product cost, allowing for an assessment of the price formation structure

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 2,448 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 2,425 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 2,202 Full cost of one unit of product 1,928 Turnover of the distribution sector 1,610 Trade markup 1,432 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,317 Cost of main type of raw material 1,092 Затраты по доставке и продаже товара 898.4 Production… commercial expensesProduction expenses, including commercial expenses 611.0 Actual profit, loss (-) 273.9 Wages including… security contributionsWages including social security contributions 239.3 Cost of other… and main materialsCost of other types of raw materials and main materials 224.8 VAT 199.6 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 174.2 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 130.9 General production (shop floor) expenses 112.8 Auxiliary material… technological purposesAuxiliary materials for technological purposes 29.9 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 25.5 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 23.4 Other types of taxes 23.3 Commercial expenses 15.7 Expenses for… and developmentExpenses for production preparation and development 5.73 Other production expenses 5.04 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.98
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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” — 60.3; the smallest is “Expenses for maintenance and operation of equipment” at 0.07. The gap between them is 862-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 317,22 32,46
Стоимость основного вида сырья 1 092,43 26,92
Стоимость других видов сырья и основных материалов 224,80 5,54
Расходы на производство, включая коммерческие расходы 611,02 15,06
Вспомогательные материалы на технологические цели 29,85 0,74
Топливо и энергия, включая воду и пар на технологические цели 25,45 0,63
Расходы на подготовку и освоение производства 5,73 0,14
Расходы на содержание и эксплуатацию оборудования 2,98 0,07
Заработная плата с отчислениями на cоциальные нужды 239,31 5,90
Общехозяйственные (общезаводские) расходы 174,21 4,29
Общепроизводственные (цеховые) расходы 112,78 2,78
Прочие производственные расходы 5,04 0,12
Коммерческие расходы 15,67 0,39
Полная себестоимость единицы продукции 1 928,24 47,51
Фактическая прибыль, убыток (-) 273,90 6,75
Отпускная цена без НДС и других видов налогов 2 202,14 54,26
НДС 199,55 4,92
Другие виды налогов 23,31 0,57
Отпускная цена с НДС, акцизом и другими налогами 2 425,01 59,75
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 23,36 0,58
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 2 448,37 60,33
Оборот сферы обращения 1 609,95 39,67
Торговая надбавка 1 432,46 35,30
Затраты по доставке и продаже товара 898,41 22,14
в том числе затраты организаций розничной торговли по доставке товара 130,93 3,23
Прибыль организаций розничной торговли 534,05 13,16
НДС, начисленный организациям розничной торговли 177,49 4,37
Розничная цена товара 4 058,32 100,00

How to read this table

Categorizing rows by cost items allows for a comparison of the weight of each component in the final price, from the cost of primary raw materials to markups. For example, the row for raw materials and basic materials net of returned waste contains a value of 1317.22 rubles, which accounts for 32.46 percent of the total cost. Comparing these indicators helps identify the portion of the total amount attributed to production versus indirect costs and the retail markup within the structure of a single item

The same indicator in other breakdowns (12)

More in the section Prices, inflation»

Period and application

The data is presented as a cross-section without reference to a specific time period, making it relevant for analyzing the current cost formation model for children's footwear. This information is useful for manufacturers, light industry market experts, and consumers seeking to understand the economic components of a purchase. Rosstat updates such data as statistical surveys are conducted, providing a detailed breakdown by cost items for each product group

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