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Structure of retail price for children's school-age jacket, 2022 edition

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

The breakdown shows the cost composition of a school‑age winter jacket with a rain‑proof fabric shell. It has 28 rows, each describing a cost item from raw material to other components, classified by expense type to show each share of the final price. Data are in rubles and percentages

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 4,506 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 4,495 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 4,068 Full cost of one unit of product 3,342 Production… commercial expensesProduction expenses, including commercial expenses 1,872 Turnover of the distribution sector 1,742 Trade markup 1,562 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,470 Cost of main type of raw material 1,224 Затраты по доставке и продаже товара 985.4 Actual profit, loss (-) 725.8 Wages including… security contributionsWages including social security contributions 569.7 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 524.7 VAT 407.2 General production (shop floor) expenses 325.0 Other production expenses 258.9 Cost of other… and main materialsCost of other types of raw materials and main materials 245.2 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 76.3 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 72.6 Commercial expenses 54.7 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 45.9 Other types of taxes 19.9 Expenses for… and developmentExpenses for production preparation and development 13.7 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 10.8 Auxiliary material… technological purposesAuxiliary materials for technological purposes 7.15
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Set in numbers

The table is a snapshot — 28 series shown across 2 breakdowns. 56 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” leads the table with 72.1, “Auxiliary materials for technological purposes” closes it with 0.11. The gap between them is 656-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 469,66 23,52
Стоимость основного вида сырья 1 224,42 19,60
Стоимость других видов сырья и основных материалов 245,24 3,93
Расходы на производство, включая коммерческие расходы 1 872,44 29,97
Вспомогательные материалы на технологические цели 7,15 0,11
Топливо и энергия, включая воду и пар на технологические цели 72,64 1,16
Расходы на подготовку и освоение производства 13,74 0,22
Расходы на содержание и эксплуатацию оборудования 45,91 0,73
Заработная плата с отчислениями на cоциальные нужды 569,73 9,12
Общехозяйственные (общезаводские) расходы 524,67 8,40
Общепроизводственные (цеховые) расходы 325,02 5,20
Прочие производственные расходы 258,89 4,14
Коммерческие расходы 54,69 0,88
Полная себестоимость единицы продукции 3 342,09 53,49
Фактическая прибыль, убыток (-) 725,82 11,62
Отпускная цена без НДС и других видов налогов 4 067,91 65,11
НДС 407,18 6,52
Другие виды налогов 19,90 0,32
Отпускная цена с НДС, акцизом и другими налогами 4 495,00 71,95
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 10,76 0,17
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 4 505,76 72,12
Оборот сферы обращения 1 741,83 27,88
Торговая надбавка 1 562,18 25,00
Затраты по доставке и продаже товара 985,39 15,77
в том числе затраты организаций розничной торговли по доставке товара 76,34 1,22
Прибыль организаций розничной торговли 576,79 9,23
НДС, начисленный организациям розничной торговли 179,65 2,88
Розничная цена товара 6 247,59 100,00

How to read this table

Rows are grouped by expense categories to compare the main raw material cost with other materials and components. Shares are shown in percentages, indicating what part of the retail price goes to material purchases and what to other needs, helping understand the product’s cost economics

More in the section Prices, inflation»

Period and application

The data are a single snapshot without time series, relevant for detailed price‑formation analysis in the children’s apparel segment and useful to retailers, textile manufacturers and economists. Rosstat’s cost‑structure format allows study of each stage from raw material to final shelf price

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