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Breakdown of retail price for children's T-shirt, 2021 edition

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

Production costs for children's clothing are broken down by key items: including the cost of primary raw materials, other materials, and the total raw material cost net of waste. The rows allow for a comparison of each component's contribution to the final product price. Data is presented in rubles and as a percentage of the total price, facilitating an assessment of the cost structure at a specific point in time

shown 25 largest of 29

Chart showing the breakdown of a children's T-shirt retail price by cost item in rubles and percent

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 607.0 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 606.9 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 525.9 Full cost of one unit of product 436.8 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 267.2 Cost of main type of raw material 259.3 Production… commercial expensesProduction expenses, including commercial expenses 169.7 Turnover of the distribution sector 127.2 Trade markup 114.0 Actual profit, loss (-) 89.1 VAT 80.6 Wages including… security contributionsWages including social security contributions 73.4 Затраты по доставке и продаже товара 54.5 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 40.9 General production (shop floor) expenses 27.5 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 11.1 Cost of other… and main materialsCost of other types of raw materials and main materials 8.19 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 6.23 Commercial expenses 4.76 Other production expenses 2.68 Auxiliary material… technological purposesAuxiliary materials for technological purposes 2.35 Expenses for… and developmentExpenses for production preparation and development 0.65 Other types of taxes 0.36 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.32 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.11
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Set in numbers

This is a cross-section: 29 series across 2 breakdowns. 58 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” — 82.7; the smallest is “Delivery charges of products (goods) to customers carried out by the enterprise” at 0.02. The gap between them is 4,134-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 267,15 36,39
Стоимость основного вида сырья 259,28 35,32
Стоимость других видов сырья и основных материалов 8,19 1,11
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,32 0,04
Расходы на производство, включая коммерческие расходы 169,69 23,11
Вспомогательные материалы на технологические цели 2,35 0,32
Топливо и энергия, включая воду и пар на технологические цели 6,23 0,85
Расходы на подготовку и освоение производства 0,65 0,09
Расходы на содержание и эксплуатацию оборудования 11,14 1,52
Заработная плата с отчислениями на cоциальные нужды 73,43 10,00
Общехозяйственные (общезаводские) расходы 40,94 5,58
Общепроизводственные (цеховые) расходы 27,52 3,75
Прочие производственные расходы 2,68 0,37
Коммерческие расходы 4,76 0,65
Полная себестоимость единицы продукции 436,83 59,50
Фактическая прибыль, убыток (-) 89,10 12,14
Отпускная цена без НДС и других видов налогов 525,93 71,64
НДС 80,59 10,98
Другие виды налогов 0,36 0,05
Отпускная цена с НДС, акцизом и другими налогами 606,89 82,66
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,11 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 607,00 82,68
Оборот сферы обращения 127,17 17,32
Торговая надбавка 113,95 15,52
Затраты по доставке и продаже товара 54,51 7,42
в том числе затраты организаций розничной торговли по доставке товара 5,48 0,75
Прибыль организаций розничной торговли 59,44 8,10
НДС, начисленный организациям розничной торговли 13,22 1,80
Розничная цена товара 734,17 100,00

How to read this table

The rows highlight the cost of primary raw materials and other materials to identify the main price drivers. Comparing ruble values with percentages shows the relative weight of each expense item in the final product. The list contains twenty-nine different items describing the pricing structure

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

These indicators represent a cross-sectional snapshot rather than a time series. Information is presented in columns ranging from absolute values in rubles to relative shares in percent. This data is intended for economists, retailers, and apparel market analysts studying pricing structures in the consumer sector