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Breakdown of retail price for children's T-shirt, 2023 edition

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

This statistical data details the cost components of a children's T-shirt. The list contains 29 rows, each describing an individual expenditure item, from raw material costs to markups. Figures are provided in rubles and as a percentage of the total price, allowing for an assessment of each component's weight. The data provides a cross-section of a specific item without time-series data

shown 25 largest of 29
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 363.3 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 362.8 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 348.8 Full cost of one unit of product 244.6 Turnover of the distribution sector 147.4 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 135.8 Trade markup 132.6 Cost of main type of raw material 122.4 Production… commercial expensesProduction expenses, including commercial expenses 108.8 Actual profit, loss (-) 104.2 Затраты по доставке и продаже товара 64.8 Wages including… security contributionsWages including social security contributions 49.6 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 19.1 Cost of other… and main materialsCost of other types of raw materials and main materials 14.1 VAT 13.6 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 10.1 Commercial expenses 9.20 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 8.14 General production (shop floor) expenses 6.48 Auxiliary material… technological purposesAuxiliary materials for technological purposes 3.89 Expenses for… and developmentExpenses for production preparation and development 1.23 Other production expenses 1.03 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.65 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.52 Other types of taxes 0.34
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Set in numbers

The table is a snapshot — 29 series shown across 2 breakdowns. 58 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” — 71.1; the smallest is “Other types of taxes” at 0.07. The gap between them is 1,016-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 135,79 26,59
Стоимость основного вида сырья 122,39 23,96
Стоимость других видов сырья и основных материалов 14,05 2,75
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,65 0,13
Расходы на производство, включая коммерческие расходы 108,81 21,31
Вспомогательные материалы на технологические цели 3,89 0,76
Топливо и энергия, включая воду и пар на технологические цели 8,14 1,59
Расходы на подготовку и освоение производства 1,23 0,24
Расходы на содержание и эксплуатацию оборудования 10,11 1,98
Заработная плата с отчислениями на cоциальные нужды 49,60 9,71
Общехозяйственные (общезаводские) расходы 19,13 3,75
Общепроизводственные (цеховые) расходы 6,48 1,27
Прочие производственные расходы 1,03 0,20
Коммерческие расходы 9,20 1,80
Полная себестоимость единицы продукции 244,60 47,89
Фактическая прибыль, убыток (-) 104,21 20,41
Отпускная цена без НДС и других видов налогов 348,82 68,30
НДС 13,63 2,67
Другие виды налогов 0,34 0,07
Отпускная цена с НДС, акцизом и другими налогами 362,79 71,04
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,52 0,10
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 363,31 71,14
Оборот сферы обращения 147,40 28,86
Торговая надбавка 132,59 25,96
Затраты по доставке и продаже товара 64,78 12,68
в том числе затраты организаций розничной торговли по доставке товара 6,67 1,31
Прибыль организаций розничной торговли 67,82 13,28
НДС, начисленный организациям розничной торговли 14,81 2,90
Розничная цена товара 510,71 100,00

How to read this table

The rows are categorized by cost type, including primary materials, other raw materials, and miscellaneous expenses. Comparing these items shows the proportion of the retail price allocated to material procurement versus other stages. For example, the cost of the primary raw material is 135.79 rubles, representing 26.59 percent of the total product price

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

Rosstat publishes these statistical data to facilitate detailed analysis of the pricing chain in the light industry. The information, provided in rubles and percent, is intended for economists, retailers, relevant government agencies, and children's clothing market analysts to accurately assess cost structures and understand the share of each production stage in the final retail price

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