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Structure of the retail price of preschool children's boots, 2022 edition

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

The components making up the retail price for preschool children's boots and shoes are detailed here. Rows list cost elements, from the cost of primary raw materials to other materials, with data presented in rubles and as a percentage of the total price. These indicators show the share of raw materials and primary materials versus other production costs in the final footwear price

shown 25 largest of 28

Retail price structure for children's boots and shoes: cost items in rubles and percentages

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 1,838 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 1,828 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,672 Full cost of one unit of product 1,406 Turnover of the distribution sector 1,033 Trade markup 932.1 Production… commercial expensesProduction expenses, including commercial expenses 733.4 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 672.8 Cost of main type of raw material 600.8 Затраты по доставке и продаже товара 545.1 Wages including… security contributionsWages including social security contributions 311.5 Actual profit, loss (-) 265.7 VAT 156.3 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 147.2 General production (shop floor) expenses 130.3 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 77.3 Cost of other… and main materialsCost of other types of raw materials and main materials 73.1 Commercial expenses 64.1 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 30.5 Auxiliary material… technological purposesAuxiliary materials for technological purposes 22.7 Expenses for… and developmentExpenses for production preparation and development 11.4 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 9.83 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 8.68 Other production expenses 7.13 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.98
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Set in numbers

This is a cross-section: 28 series across 2 breakdowns. 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” — 64; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.03. The gap between them is 2,134-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 672,84 23,44
Стоимость основного вида сырья 600,76 20,93
Стоимость других видов сырья и основных материалов 73,06 2,54
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,98 0,03
Расходы на производство, включая коммерческие расходы 733,39 25,55
Вспомогательные материалы на технологические цели 22,70 0,79
Топливо и энергия, включая воду и пар на технологические цели 30,53 1,06
Расходы на подготовку и освоение производства 11,35 0,40
Расходы на содержание и эксплуатацию оборудования 8,68 0,30
Заработная плата с отчислениями на cоциальные нужды 311,54 10,85
Общехозяйственные (общезаводские) расходы 147,15 5,13
Общепроизводственные (цеховые) расходы 130,26 4,54
Прочие производственные расходы 7,13 0,25
Коммерческие расходы 64,05 2,23
Полная себестоимость единицы продукции 1 406,23 48,98
Фактическая прибыль, убыток (-) 265,70 9,25
Отпускная цена без НДС и других видов налогов 1 671,93 58,24
НДС 156,30 5,44
Отпускная цена с НДС, акцизом и другими налогами 1 828,23 63,68
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 9,83 0,34
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 1 838,06 64,02
Оборот сферы обращения 1 032,86 35,98
Торговая надбавка 932,13 32,47
Затраты по доставке и продаже товара 545,11 18,99
в том числе затраты организаций розничной торговли по доставке товара 77,32 2,69
Прибыль организаций розничной торговли 387,01 13,48
НДС, начисленный организациям розничной торговли 100,74 3,51
Розничная цена товара 2 870,93 100,00

How to read this table

Table rows distinguish between total costs for raw materials and primary materials and their specific components, such as primary raw materials or other materials. Comparing these rows illustrates the weight of each component within the overall price structure. Columns provide both the absolute value in rubles and the relative share of each item as a percentage of the final product cost

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

This price breakdown covers the cost structure of children's footwear. The data, provided in rubles and percentages, is useful for child product market analysts, retailers, and economists assessing production costs and pricing within the children's footwear segment