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Structure of retail price for boiled sausage, 2021 edition

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

Breakdown of the final retail price of cooked sausage: includes costs for raw materials, primary materials, and other components. Rows are categorized by specific expense items, showing the share of meat, the cost of auxiliary ingredients, and total material costs net of waste. Data is presented in rubles and as a percentage of the total price, covering twenty-nine different structural elements

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 299.9 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 298.9 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 272.3 Full cost of one unit of product 249.0 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 193.8 Cost of main type of raw material 170.3 Turnover of the distribution sector 106.0 Trade markup 95.3 Production… commercial expensesProduction expenses, including commercial expenses 55.2 Затраты по доставке и продаже товара 45.2 VAT 25.8 Cost of other… and main materialsCost of other types of raw materials and main materials 24.0 Actual profit, loss (-) 23.3 Wages including… security contributionsWages including social security contributions 14.2 Commercial expenses 13.0 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 7.57 General production (shop floor) expenses 7.40 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.78 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 3.18 Auxiliary material… technological purposesAuxiliary materials for technological purposes 2.97 Other production expenses 1.98 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.97 Other types of taxes 0.83 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.46 Expenses for… and developmentExpenses for production preparation and development 0.13
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Set in numbers

29 series, arranged across 2 breakdowns rather than over time. 58 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise” — 73.9; the smallest is “Expenses for production preparation and development” at 0.03. The gap between them is 2,463-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 193,78 47,74
Стоимость основного вида сырья 170,29 41,95
Стоимость других видов сырья и основных материалов 23,95 5,90
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,46 0,11
Расходы на производство, включая коммерческие расходы 55,24 13,61
Вспомогательные материалы на технологические цели 2,97 0,73
Топливо и энергия, включая воду и пар на технологические цели 4,78 1,18
Расходы на подготовку и освоение производства 0,13 0,03
Расходы на содержание и эксплуатацию оборудования 3,18 0,78
Заработная плата с отчислениями на cоциальные нужды 14,22 3,50
Общехозяйственные (общезаводские) расходы 7,57 1,87
Общепроизводственные (цеховые) расходы 7,40 1,82
Прочие производственные расходы 1,98 0,49
Коммерческие расходы 12,99 3,20
Полная себестоимость единицы продукции 249,01 61,35
Фактическая прибыль, убыток (-) 23,30 5,74
Отпускная цена без НДС и других видов налогов 272,32 67,09
НДС 25,78 6,35
Другие виды налогов 0,83 0,21
Отпускная цена с НДС, акцизом и другими налогами 298,93 73,65
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,97 0,24
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 299,90 73,89
Оборот сферы обращения 105,99 26,11
Торговая надбавка 95,30 23,48
Затраты по доставке и продаже товара 45,17 11,13
в том числе затраты организаций розничной торговли по доставке товара 2,60 0,64
Прибыль организаций розничной торговли 50,13 12,35
НДС, начисленный организациям розничной торговли 10,69 2,63
Розничная цена товара 405,89 100,00

How to read this table

Various cost categories allow for comparison between the cost of primary raw materials and other materials or auxiliary components. These rows enable assessment of the proportion of the retail price attributed to meat and other key ingredients versus associated expenses. Comparing values in rubles and percentages provides a clear view of each item's weight in the final product cost

The same indicator in other breakdowns (5)

More in the section Prices, inflation»

Period and application

The data reflects the current pricing structure for a single period, allowing for a detailed examination of each cost element. The information, provided in rubles and percentages, is intended for economists, retailers, analysts, and food industry specialists for in-depth analysis of production costs, market price dynamics, and the impact of individual factors on the final retail price of goods

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