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Structure of retail price for sour cream 15–20% fat content, 2021 edition

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

The cost structure of 15-20% fat sour cream can be observed through an analysis of its price components. The table rows specify various cost elements: primary raw material costs, other materials, and total raw material value net of waste. The information is presented as a snapshot without time-series data, with columns providing values in rubles and their percentage share of the total price

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 191.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 190.7 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 174.3 Full cost of one unit of product 158.1 Cost of main type of raw material 120.7 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 118.5 Turnover of the distribution sector 47.7 Trade markup 42.4 Production… commercial expensesProduction expenses, including commercial expenses 39.6 Затраты по доставке и продаже товара 20.3 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 17.7 VAT 16.3 Actual profit, loss (-) 16.3 Cost of other… and main materialsCost of other types of raw materials and main materials 15.4 Wages including… security contributionsWages including social security contributions 7.25 Commercial expenses 6.45 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 5.82 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.30 General production (shop floor) expenses 4.43 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.41 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 3.61 Other production expenses 2.12 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.91 Expenses for… and developmentExpenses for production preparation and development 0.21 Other types of taxes 0.04
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Set in numbers

This is a cross-section: 29 series 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 80.1, “Other types of taxes” closes it with 0.02. The gap between them is 4,004-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 118,47 49,52
Стоимость основного вида сырья 120,72 50,46
Стоимость других видов сырья и основных материалов 15,41 6,44
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 17,66 7,38
Расходы на производство, включая коммерческие расходы 39,58 16,54
Вспомогательные материалы на технологические цели 5,30 2,21
Топливо и энергия, включая воду и пар на технологические цели 4,41 1,84
Расходы на подготовку и освоение производства 0,21 0,09
Расходы на содержание и эксплуатацию оборудования 3,61 1,51
Заработная плата с отчислениями на cоциальные нужды 7,25 3,03
Общехозяйственные (общезаводские) расходы 5,82 2,43
Общепроизводственные (цеховые) расходы 4,43 1,85
Прочие производственные расходы 2,12 0,89
Коммерческие расходы 6,45 2,70
Полная себестоимость единицы продукции 158,05 66,06
Фактическая прибыль, убыток (-) 16,27 6,80
Отпускная цена без НДС и других видов налогов 174,32 72,86
НДС 16,31 6,82
Другие виды налогов 0,04 0,02
Отпускная цена с НДС, акцизом и другими налогами 190,67 79,69
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,91 0,38
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 191,58 80,08
Оборот сферы обращения 47,67 19,92
Торговая надбавка 42,44 17,74
Затраты по доставке и продаже товара 20,32 8,49
в том числе затраты организаций розничной торговли по доставке товара 1,31 0,55
Прибыль организаций розничной торговли 22,12 9,25
НДС, начисленный организациям розничной торговли 5,22 2,18
Розничная цена товара 239,25 100,00

How to read this table

Rows are categorized by cost type, allowing for a comparison between the share of primary raw materials and other material types. These indicators show the portion of the retail price allocated to product procurement and the cost of other components. Comparing ruble values and percentage shares helps assess the weight of each expenditure item in the final shelf price of the product

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data in this table is useful for analysts studying pricing in the dairy industry, as well as for consumers seeking to understand actual production costs. Rosstat provides data in rubles and percentages, enabling a detailed study of the cost structure at each stage of price formation. The information in the table is for reference purposes and reflects the current market situation, illustrating the contribution of various factors to the final cost of 15-20% fat sour cream

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