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Structure of the retail price of a school-age children's jacket, 2021 edition

· snapshot · rows: 25 · periods: 2 · section: Prices, inflation

The cost components of the retail price for winter school jackets with rainproof fabric tops can be understood from this price structure. Rows list individual expense items, including the cost of primary raw materials, other materials, and other components. Columns show both the absolute value of costs in rubles and their share as a percentage of the total product value. Data is presented as a one-time snapshot without reference to a specific year or period

Retail price of the goods 6,450 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 4,440 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 4,440 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 3,896 Full cost of one unit of product 3,421 Turnover of the distribution sector 2,010 Trade markup 1,815 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,744 Production… commercial expensesProduction expenses, including commercial expenses 1,678 Cost of main type of raw material 1,607 Затраты по доставке и продаже товара 1,088 Прибыль организаций розничной торговли 726.2 Wages including… security contributionsWages including social security contributions 554.6 VAT 544.0 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 495.2 Actual profit, loss (-) 474.9 General production (shop floor) expenses 320.8 VAT accrued to retail organizations 195.4 Other production expenses 158.4 Cost of other… and main materialsCost of other types of raw materials and main materials 136.8 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 80.5 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 56.1 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 46.1 Commercial expenses 46.1 Auxiliary material… technological purposesAuxiliary materials for technological purposes 0.39
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Set in numbers

This is a cross-section: 25 series across 2 breakdowns. 50 values in total.

“Retail price of the goods” leads the table with 100, “Auxiliary materials for technological purposes” closes it with 0.01. The gap between them is 10,000-fold.

All table numbers are series: 25
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 743,51 27,03
Стоимость основного вида сырья 1 606,71 24,91
Стоимость других видов сырья и основных материалов 136,79 2,12
Расходы на производство, включая коммерческие расходы 1 677,82 26,01
Вспомогательные материалы на технологические цели 0,39 0,01
Топливо и энергия, включая воду и пар на технологические цели 56,14 0,87
Расходы на содержание и эксплуатацию оборудования 46,14 0,72
Заработная плата с отчислениями на cоциальные нужды 554,63 8,60
Общехозяйственные (общезаводские) расходы 495,22 7,68
Общепроизводственные (цеховые) расходы 320,82 4,97
Прочие производственные расходы 158,42 2,46
Коммерческие расходы 46,06 0,71
Полная себестоимость единицы продукции 3 421,33 53,04
Фактическая прибыль, убыток (-) 474,88 7,36
Отпускная цена без НДС и других видов налогов 3 896,20 60,40
НДС 544,02 8,43
Отпускная цена с НДС, акцизом и другими налогами 4 440,22 68,84
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 4 440,22 68,84
Оборот сферы обращения 2 009,93 31,16
Торговая надбавка 1 814,57 28,13
Затраты по доставке и продаже товара 1 088,33 16,87
в том числе затраты организаций розничной торговли по доставке товара 80,49 1,25
Прибыль организаций розничной торговли 726,24 11,26
НДС, начисленный организациям розничной торговли 195,36 3,03
Розничная цена товара 6 450,15 100,00

How to read this table

Rows are categorized by cost type: raw materials and primary materials net of returnable waste, the cost of primary raw materials, and the cost of other materials are listed separately. This breakdown helps estimate the portion of the final price allocated to material procurement versus other production and sales elements. Comparing ruble values and percentage shares illustrates the weight of each item in the final jacket price

The same indicator in other breakdowns (11)

More in the section Prices, inflation»

Period and application

The information is relevant for analyzing pricing in the children's clothing segment. Data in rubles and percent is useful for understanding product cost structures. Data is published by Rosstat and can be used to assess the weight of various expense items in the final cost of a finished product

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