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Structure of retail price for sour cream 15–20% fat content: data on components

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

The cost structure of 15-20% fat sour cream can be understood by examining the distribution of costs across key components. The 29-row list presents various elements, from the cost of primary raw materials to other materials and waste. Data is provided in rubles and as a percentage of the total price, allowing for an assessment of the weight of each expense item in the final product cost

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 168.5 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 167.6 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 152.7 Full cost of one unit of product 129.7 Cost of main type of raw material 100.5 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 91.2 Production… commercial expensesProduction expenses, including commercial expenses 38.6 Turnover of the distribution sector 37.1 Trade markup 32.6 Actual profit, loss (-) 23.0 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 20.3 Затраты по доставке и продаже товара 15.7 VAT 14.8 Cost of other… and main materialsCost of other types of raw materials and main materials 11.0 Commercial expenses 7.38 Wages including… security contributionsWages including social security contributions 6.54 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 6.14 Auxiliary material… technological purposesAuxiliary materials for technological purposes 4.94 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.27 General production (shop floor) expenses 4.23 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 3.16 Other production expenses 1.67 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.90 Expenses for… and developmentExpenses for production preparation and development 0.22 Other types of taxes 0.04
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29 series, arranged across 2 breakdowns rather than over time. 58 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 82, “Other types of taxes” closes it with 0.02. The gap between them is 4,099-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 91,18 44,36
Стоимость основного вида сырья 100,46 48,88
Стоимость других видов сырья и основных материалов 11,04 5,37
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 20,32 9,89
Расходы на производство, включая коммерческие расходы 38,55 18,76
Вспомогательные материалы на технологические цели 4,94 2,41
Топливо и энергия, включая воду и пар на технологические цели 4,27 2,08
Расходы на подготовку и освоение производства 0,22 0,11
Расходы на содержание и эксплуатацию оборудования 3,16 1,54
Заработная плата с отчислениями на cоциальные нужды 6,54 3,18
Общехозяйственные (общезаводские) расходы 6,14 2,99
Общепроизводственные (цеховые) расходы 4,23 2,06
Прочие производственные расходы 1,67 0,81
Коммерческие расходы 7,38 3,59
Полная себестоимость единицы продукции 129,74 63,12
Фактическая прибыль, убыток (-) 22,97 11,17
Отпускная цена без НДС и других видов налогов 152,71 74,29
НДС 14,83 7,22
Другие виды налогов 0,04 0,02
Отпускная цена с НДС, акцизом и другими налогами 167,58 81,53
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,90 0,44
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 168,48 81,97
Оборот сферы обращения 37,06 18,03
Торговая надбавка 32,59 15,86
Затраты по доставке и продаже товара 15,70 7,64
в том числе затраты организаций розничной торговли по доставке товара 0,78 0,38
Прибыль организаций розничной торговли 16,90 8,22
НДС, начисленный организациям розничной торговли 4,47 2,17
Розничная цена товара 205,54 100,00

How to read this table

The list items are categorized by cost type, including the cost of primary raw materials and other materials. By comparing the figures in rubles and percentages, one can identify the most significant price component and the proportion of raw materials within it. The distinction between raw materials and other materials helps clarify the cost structure independently of time periods

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

This Rosstat publication provides an analysis of dairy product pricing. It presents the cost structure at a specific point in time, without year-on-year dynamics. Examining these figures will assist food industry specialists, economists, and those interested in food market prices in analyzing each stage of retail price formation

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