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Structure of retail price for butter, 2021 edition

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

The cost of a pack of butter on the retail shelf can be understood by examining the distribution of costs by category. Rows specify various cost elements, including primary raw materials and other materials. Columns show both the monetary value of each component in rubles and its percentage share of the final price. This data helps assess the portion of the price allocated to product procurement and production

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 541.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 539.4 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 493.7 Full cost of one unit of product 473.9 Cost of main type of raw material 449.6 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 374.0 Turnover of the distribution sector 132.8 Trade markup 119.1 Production… commercial expensesProduction expenses, including commercial expenses 99.9 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 86.5 Затраты по доставке и продаже товара 58.0 VAT 45.6 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 20.8 Actual profit, loss (-) 19.8 Commercial expenses 19.2 Wages including… security contributionsWages including social security contributions 17.3 General production (shop floor) expenses 12.2 Cost of other… and main materialsCost of other types of raw materials and main materials 11.0 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 9.97 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 7.69 Other production expenses 6.16 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.93 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 2.17 Expenses for… and developmentExpenses for production preparation and development 0.64 Other types of taxes 0.05
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Set in numbers

The table is a snapshot — 29 series shown across 2 breakdowns. 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 80.3, “Other types of taxes” closes it with 0.01. The gap between them is 8,031-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 374,04 55,47
Стоимость основного вида сырья 449,56 66,66
Стоимость других видов сырья и основных материалов 10,96 1,63
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 86,48 12,82
Расходы на производство, включая коммерческие расходы 99,88 14,81
Вспомогательные материалы на технологические цели 5,93 0,88
Топливо и энергия, включая воду и пар на технологические цели 9,97 1,48
Расходы на подготовку и освоение производства 0,64 0,10
Расходы на содержание и эксплуатацию оборудования 7,69 1,14
Заработная плата с отчислениями на cоциальные нужды 17,32 2,57
Общехозяйственные (общезаводские) расходы 20,84 3,09
Общепроизводственные (цеховые) расходы 12,17 1,81
Прочие производственные расходы 6,16 0,91
Коммерческие расходы 19,16 2,84
Полная себестоимость единицы продукции 473,93 70,28
Фактическая прибыль, убыток (-) 19,81 2,94
Отпускная цена без НДС и других видов налогов 493,74 73,21
НДС 45,63 6,77
Другие виды налогов 0,05 0,01
Отпускная цена с НДС, акцизом и другими налогами 539,41 79,99
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 2,17 0,32
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 541,58 80,31
Оборот сферы обращения 132,79 19,69
Торговая надбавка 119,10 17,66
Затраты по доставке и продаже товара 58,03 8,61
в том числе затраты организаций розничной торговли по доставке товара 3,65 0,54
Прибыль организаций розничной торговли 61,07 9,06
НДС, начисленный организациям розничной торговли 13,70 2,03
Розничная цена товара 674,37 100,00

How to read this table

Rows are categorized by cost type: primary raw materials, other materials, and total raw materials net of returnable waste. Comparing these allows for determining production dependence on specific product prices. Columns with values in rubles and percent enable comparison of the absolute cost size with its relative weight in the retail price structure

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data is presented as a one-off snapshot without reference to specific years. Information is updated by Rosstat according to the statistical reporting schedule. The data is useful for economists, retailers, and anyone analyzing the consumer market and food industry pricing

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