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Structure of the retail price of smoked fish

· snapshot · rows: 30 · periods: 2 · section: Prices, inflation

Raw materials and basic materials account for nearly half of the cost of finished smoked fish, as illustrated by this table. It details cost items from fish procurement to retail markups. Each row represents a specific component of the price structure, showing the actual share of each production and sales stage in the final consumer price

shown 25 largest of 30
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 449.5 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 447.6 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 417.2 Full cost of one unit of product 389.1 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 286.4 Cost of main type of raw material 275.5 Turnover of the distribution sector 160.7 Trade markup 141.2 Production… commercial expensesProduction expenses, including commercial expenses 102.7 Wages including… security contributionsWages including social security contributions 38.2 VAT 28.3 Actual profit, loss (-) 28.2 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 14.2 General production (shop floor) expenses 12.5 Cost of other… and main materialsCost of other types of raw materials and main materials 11.8 Commercial expenses 10.5 Other production expenses 8.50 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 7.98 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.01 Intermediary turnover 4.90 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 3.98 Other types of taxes 2.07 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 1.85 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.88 Expenses for… and developmentExpenses for production preparation and development 0.81
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 60 values in total.

The largest value belongs to “Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise” — 73.7; the smallest is “Expenses for production preparation and development” at 0.13. The gap between them is 567-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 286,39 46,93
Стоимость основного вида сырья 275,46 45,14
Стоимость других видов сырья и основных материалов 11,81 1,94
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,88 0,14
Расходы на производство, включая коммерческие расходы 102,67 16,83
Вспомогательные материалы на технологические цели 6,01 0,99
Топливо и энергия, включая воду и пар на технологические цели 14,18 2,32
Расходы на подготовку и освоение производства 0,81 0,13
Расходы на содержание и эксплуатацию оборудования 3,98 0,65
Заработная плата с отчислениями на cоциальные нужды 38,22 6,26
Общехозяйственные (общезаводские) расходы 7,98 1,31
Общепроизводственные (цеховые) расходы 12,52 2,05
Прочие производственные расходы 8,50 1,39
Коммерческие расходы 10,48 1,72
Полная себестоимость единицы продукции 389,06 63,76
Фактическая прибыль, убыток (-) 28,17 4,62
Отпускная цена без НДС и других видов налогов 417,23 68,38
НДС 28,30 4,64
Другие виды налогов 2,07 0,34
Отпускная цена с НДС, акцизом и другими налогами 447,60 73,35
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 1,85 0,30
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 449,45 73,66
Оборот сферы обращения 160,74 26,34
Оборот посреднического звена 4,90 0,80
Торговая надбавка 141,18 23,14
Затраты по доставке и продаже товара 68,61 11,24
в том числе затраты организаций розничной торговли по доставке товара 5,85 0,96
Прибыль организаций розничной торговли 72,57 11,89
НДС, начисленный организациям розничной торговли 14,66 2,40
Розничная цена товара 610,19 100,00

How to read this table

Table rows are categorized by the economic nature of costs, highlighting raw material costs, other material expenses, and other price components. By comparing the columns, the absolute value of each expense in rubles and its relative share as a percentage of the total retail price can be assessed. The table contains thirty rows detailing the complete cost formation process for fish products

The same indicator in other breakdowns (14)

More in the section Prices, inflation»

Period and application

This Rosstat statistical snapshot provides a fixed cost structure at the time of the study and does not include year-on-year dynamics. The data is intended for economists, food market analysts, and entrepreneurs in fish processing and retail. It helps clarify pricing mechanisms and assess business margins across various stages of the supply chain

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