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Structure of the retail price of children's boots and shoes, 2021 edition

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

This cost breakdown shows the components of the price for children's boots and shoes for preschoolers. The 28-row list specifies various components, including the cost of primary raw materials, materials, and waste. For each item, the price in rubles and its percentage share are provided, allowing for an assessment of the weight of each expense item in the final product cost. For the row 'Raw materials and primary materials excluding returnable waste,' the cost is 650.3 rubles, and the share in the price is 22.61 percent

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 1,678 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 1,656 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,515 Full cost of one unit of product 1,329 Turnover of the distribution sector 1,198 Trade markup 1,072 Production… commercial expensesProduction expenses, including commercial expenses 678.9 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 650.3 Cost of main type of raw material 571.4 Затраты по доставке и продаже товара 528.5 Wages including… security contributionsWages including social security contributions 290.7 Actual profit, loss (-) 186.2 VAT 140.2 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 138.5 General production (shop floor) expenses 133.6 Cost of other… and main materialsCost of other types of raw materials and main materials 85.2 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 53.7 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 38.9 Auxiliary material… technological purposesAuxiliary materials for technological purposes 24.6 Commercial expenses 24.5 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 22.1 Expenses for… and developmentExpenses for production preparation and development 12.8 Other production expenses 7.68 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 7.52 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 6.29
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Set in numbers

28 series, arranged across 2 breakdowns rather than over time. 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” — 58.3; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.22. The gap between them is 265-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 650,30 22,61
Стоимость основного вида сырья 571,43 19,87
Стоимость других видов сырья и основных материалов 85,16 2,96
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 6,29 0,22
Расходы на производство, включая коммерческие расходы 678,89 23,61
Вспомогательные материалы на технологические цели 24,62 0,86
Топливо и энергия, включая воду и пар на технологические цели 38,88 1,35
Расходы на подготовку и освоение производства 12,83 0,45
Расходы на содержание и эксплуатацию оборудования 7,52 0,26
Заработная плата с отчислениями на cоциальные нужды 290,74 10,11
Общехозяйственные (общезаводские) расходы 138,52 4,82
Общепроизводственные (цеховые) расходы 133,57 4,64
Прочие производственные расходы 7,68 0,27
Коммерческие расходы 24,54 0,85
Полная себестоимость единицы продукции 1 329,19 46,22
Фактическая прибыль, убыток (-) 186,23 6,48
Отпускная цена без НДС и других видов налогов 1 515,42 52,70
НДС 140,17 4,87
Отпускная цена с НДС, акцизом и другими налогами 1 655,59 57,57
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 22,10 0,77
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 1 677,68 58,34
Оборот сферы обращения 1 197,92 41,66
Торговая надбавка 1 072,28 37,29
Затраты по доставке и продаже товара 528,52 18,38
в том числе затраты организаций розничной торговли по доставке товара 53,67 1,87
Прибыль организаций розничной торговли 543,76 18,91
НДС, начисленный организациям розничной торговли 125,63 4,37
Розничная цена товара 2 875,60 100,00

How to read this table

The rows in the list are categorized by cost type: some reflect material costs, while others reflect other price components. The columns for rubles and percentages facilitate comparison to identify the most expensive elements. This helps determine the portion of the retail price allocated to raw materials versus other production and sales components

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The price structure data is presented as a one-off snapshot without reference to specific periods or years. This level of cost detail is useful for pricing analysis in the children's footwear segment, studying the share of raw materials in the cost of production, or comparing various manufacturer expense items to understand the formation of the final retail shelf price

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