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Structure of the retail price of children's boots and shoes, 2023 edition

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

The cost of preschool children's footwear is presented through a detailed breakdown of price components. Rows list various elements, including primary raw material costs, other material costs, and total raw material expenses net of waste. Columns show amounts in rubles and the share of each component as a percentage of the total cost. This data snapshot reflects the price structure without reference to specific years or months

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 2,137 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 2,136 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,922 Full cost of one unit of product 1,693 Turnover of the distribution sector 1,037 Trade markup 939.7 Production… commercial expensesProduction expenses, including commercial expenses 851.8 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 840.9 Cost of main type of raw material 785.3 Затраты по доставке и продаже товара 443.6 Wages including… security contributionsWages including social security contributions 411.9 Actual profit, loss (-) 229.7 VAT 213.7 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 167.5 General production (shop floor) expenses 130.1 Commercial expenses 66.1 Cost of other… and main materialsCost of other types of raw materials and main materials 57.0 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 39.0 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 37.8 Auxiliary material… technological purposesAuxiliary materials for technological purposes 19.4 Other production expenses 8.89 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 6.77 Expenses for… and developmentExpenses for production preparation and development 3.38 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 1.38 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.63
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Set in numbers

The table is a snapshot — 28 series shown 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” — 67.3; the smallest is “Delivery charges of products (goods) to customers carried out by the enterprise” at 0.02. The gap between them is 3,366-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 840,92 26,49
Стоимость основного вида сырья 785,33 24,74
Стоимость других видов сырья и основных материалов 56,97 1,79
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 1,38 0,04
Расходы на производство, включая коммерческие расходы 851,82 26,84
Вспомогательные материалы на технологические цели 19,40 0,61
Топливо и энергия, включая воду и пар на технологические цели 37,76 1,19
Расходы на подготовку и освоение производства 3,38 0,11
Расходы на содержание и эксплуатацию оборудования 6,77 0,21
Заработная плата с отчислениями на cоциальные нужды 411,87 12,98
Общехозяйственные (общезаводские) расходы 167,49 5,28
Общепроизводственные (цеховые) расходы 130,12 4,10
Прочие производственные расходы 8,89 0,28
Коммерческие расходы 66,14 2,08
Полная себестоимость единицы продукции 1 692,74 53,33
Фактическая прибыль, убыток (-) 229,73 7,24
Отпускная цена без НДС и других видов налогов 1 922,47 60,56
НДС 213,71 6,73
Отпускная цена с НДС, акцизом и другими налогами 2 136,18 67,30
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,63 0,02
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 2 136,81 67,32
Оборот сферы обращения 1 037,46 32,68
Торговая надбавка 939,66 29,60
Затраты по доставке и продаже товара 443,55 13,97
в том числе затраты организаций розничной торговли по доставке товара 38,99 1,23
Прибыль организаций розничной торговли 496,11 15,63
НДС, начисленный организациям розничной торговли 97,80 3,08
Розничная цена товара 3 174,26 100,00

How to read this table

Differences between rows allow for assessing the contribution of each material type to the final product cost. Primary raw material costs can be compared with other material expenses to see how these indicators affect total costs. Comparing monetary and percentage values helps determine the proportion of the price allocated to the raw material base versus other structural elements

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The information is presented as a single snapshot without time-series dynamics. Data is updated according to the Rosstat publication schedule. This information is useful for retailers, children's footwear manufacturers, and economists for analyzing pricing in the preschool children's goods segment

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