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Structure of retail price for winter school boots

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

Breakdown of the cost of winter footwear for schoolchildren: these data break down the retail price into individual components, including raw materials, materials, and other expenses. The 28 rows list costs for primary and auxiliary materials, labor, depreciation, and other expenses, as well as manufacturer and retailer profit. For each component, the amount in rubles and the share of the price in percent are provided; for example, raw materials and primary materials account for 1588.88 rubles, or 32.28 percent of the retail price. The data represents a snapshot at the time of publication and shows the price structure without a breakdown by period

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 3,120 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 3,096 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 2,786 Full cost of one unit of product 2,504 Turnover of the distribution sector 1,802 Trade markup 1,615 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,589 Cost of main type of raw material 1,463 Затраты по доставке и продаже товара 958.2 Production… commercial expensesProduction expenses, including commercial expenses 915.0 Wages including… security contributionsWages including social security contributions 392.0 VAT 283.9 Actual profit, loss (-) 282.0 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 195.7 Cost of other… and main materialsCost of other types of raw materials and main materials 125.7 General production (shop floor) expenses 122.9 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 94.8 Commercial expenses 82.4 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 40.0 Auxiliary material… technological purposesAuxiliary materials for technological purposes 33.4 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 26.9 Other types of taxes 26.5 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 23.4 Expenses for… and developmentExpenses for production preparation and development 11.6 Other production expenses 10.1
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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” — 63.4; the smallest is “Other production expenses” at 0.21. The gap between them is 302-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 588,88 32,28
Стоимость основного вида сырья 1 463,14 29,73
Стоимость других видов сырья и основных материалов 125,74 2,55
Расходы на производство, включая коммерческие расходы 915,01 18,59
Вспомогательные материалы на технологические цели 33,40 0,68
Топливо и энергия, включая воду и пар на технологические цели 40,01 0,81
Расходы на подготовку и освоение производства 11,60 0,24
Расходы на содержание и эксплуатацию оборудования 26,93 0,55
Заработная плата с отчислениями на cоциальные нужды 392,01 7,96
Общехозяйственные (общезаводские) расходы 195,65 3,98
Общепроизводственные (цеховые) расходы 122,88 2,50
Прочие производственные расходы 10,12 0,21
Коммерческие расходы 82,43 1,67
Полная себестоимость единицы продукции 2 503,90 50,87
Фактическая прибыль, убыток (-) 282,02 5,73
Отпускная цена без НДС и других видов налогов 2 785,92 56,60
НДС 283,91 5,77
Другие виды налогов 26,51 0,54
Отпускная цена с НДС, акцизом и другими налогами 3 096,34 62,91
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 23,39 0,48
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 3 119,72 63,39
Оборот сферы обращения 1 802,14 36,61
Торговая надбавка 1 614,76 32,81
Затраты по доставке и продаже товара 958,20 19,47
в том числе затраты организаций розничной торговли по доставке товара 94,76 1,93
Прибыль организаций розничной торговли 656,55 13,34
НДС, начисленный организациям розничной торговли 187,38 3,81
Розничная цена товара 4 921,86 100,00

How to read this table

The rows in the list subdivide total raw material and material costs into smaller categories, such as the cost of the primary raw material or costs for other types of materials. This division allows for comparison between the portion of the price allocated to primary resources versus auxiliary components. Comparing value indicators in rubles with their percentage share helps to understand the actual weight of each expense item in the final product cost

The same indicator in other breakdowns (12)

More in the section Prices, inflation»

Period and application

The indicators are presented as a one-time snapshot not linked to specific dates or years. This information is useful for pricing specialists, retailers, and footwear market analysts studying production costs. Data updates are carried out according to the Rosstat publication schedule as part of price monitoring

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