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Structure of retail price for semi-smoked and cooked-smoked sausage, 2022 edition

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

This cost structure shows the components of the retail price for semi-smoked and cooked-smoked sausage. The rows specify various cost elements, including the primary raw material cost, other materials, and total raw material costs net of waste. For each indicator, values are provided in rubles and their percentage share of the total price, allowing for an assessment of each component's impact on the final product cost

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 374.8 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 373.7 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 340.0 Full cost of one unit of product 306.9 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 237.3 Cost of main type of raw material 200.5 Turnover of the distribution sector 158.8 Trade markup 144.2 Production… commercial expensesProduction expenses, including commercial expenses 69.6 Затраты по доставке и продаже товара 67.0 Cost of other… and main materialsCost of other types of raw materials and main materials 37.2 Actual profit, loss (-) 33.1 VAT 32.9 Wages including… security contributionsWages including social security contributions 16.7 Commercial expenses 13.5 Auxiliary material… technological purposesAuxiliary materials for technological purposes 9.36 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 8.62 General production (shop floor) expenses 7.93 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 5.83 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 4.02 Other production expenses 3.41 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 1.10 Other types of taxes 0.83 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.35 Expenses for… and developmentExpenses for production preparation and development 0.29
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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 70.2, “Expenses for production preparation and development” closes it with 0.05. The gap between them is 1,405-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 237,30 44,47
Стоимость основного вида сырья 200,48 37,57
Стоимость других видов сырья и основных материалов 37,18 6,97
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,35 0,07
Расходы на производство, включая коммерческие расходы 69,60 13,04
Вспомогательные материалы на технологические цели 9,36 1,75
Топливо и энергия, включая воду и пар на технологические цели 5,83 1,09
Расходы на подготовку и освоение производства 0,29 0,05
Расходы на содержание и эксплуатацию оборудования 4,02 0,75
Заработная плата с отчислениями на cоциальные нужды 16,65 3,12
Общехозяйственные (общезаводские) расходы 8,62 1,61
Общепроизводственные (цеховые) расходы 7,93 1,49
Прочие производственные расходы 3,41 0,64
Коммерческие расходы 13,51 2,53
Полная себестоимость единицы продукции 306,90 57,51
Фактическая прибыль, убыток (-) 33,14 6,21
Отпускная цена без НДС и других видов налогов 340,04 63,72
НДС 32,86 6,16
Другие виды налогов 0,83 0,16
Отпускная цена с НДС, акцизом и другими налогами 373,73 70,04
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 1,10 0,21
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 374,83 70,24
Оборот сферы обращения 158,78 29,76
Торговая надбавка 144,19 27,02
Затраты по доставке и продаже товара 67,00 12,56
в том числе затраты организаций розничной торговли по доставке товара 4,96 0,93
Прибыль организаций розничной торговли 77,20 14,47
НДС, начисленный организациям розничной торговли 14,59 2,73
Розничная цена товара 533,61 100,00

How to read this table

The table rows categorize costs into specific groups: primary raw materials, other materials, and total raw material component costs. Comparing these rows allows for an understanding of the share of the meat base versus other additives and materials in the product price. This helps identify the actual contribution of each type of raw material to the final purchase price

The same indicator in other breakdowns (4)

More in the section Prices, inflation»

Period and application

The absence of specific time periods allows the indicators to be viewed as a universal snapshot of the cost structure. Figures provided in rubles and percentages assist in analyzing current pricing. This information is useful for monitoring expenditure structures in the food industry and assessing the impact of raw material costs on retail prices

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