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Structure of retail price for boneless beef: cost composition, 2023 edition

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

The components of the retail price for boneless beef can be understood through a detailed cost breakdown. The dataset includes 30 rows describing the product's journey from raw material to shelf: it specifies the cost of the main raw material, other materials, and other expenses. Each item is provided in rubles and as a percentage of the total price. For example, raw materials and main materials, net of recoverable waste, amount to 384.98 rubles, which is 43.66 percent of the total cost

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 506.8 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 504.9 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 460.7 Full cost of one unit of product 440.5 Cost of main type of raw material 390.6 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 385.0 Turnover of the distribution sector 374.9 Intermediary turnover 240.4 Trade markup 121.9 Production… commercial expensesProduction expenses, including commercial expenses 55.6 VAT 43.9 Actual profit, loss (-) 20.2 Wages including… security contributionsWages including social security contributions 16.9 General production (shop floor) expenses 14.3 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 7.94 Commercial expenses 7.66 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 6.83 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 4.72 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 1.98 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.50 Cost of other… and main materialsCost of other types of raw materials and main materials 1.25 Auxiliary material… technological purposesAuxiliary materials for technological purposes 1.24 Other production expenses 1.02 Other types of taxes 0.27 Expenses for… and developmentExpenses for production preparation and development 0.23
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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” — 57.5; the smallest is “Other types of taxes” at 0.03. The gap between them is 1,916-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 384,98 43,66
Стоимость основного вида сырья 390,56 44,30
Стоимость других видов сырья и основных материалов 1,25 0,14
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 6,83 0,77
Расходы на производство, включая коммерческие расходы 55,55 6,30
Вспомогательные материалы на технологические цели 1,24 0,14
Топливо и энергия, включая воду и пар на технологические цели 4,72 0,54
Расходы на подготовку и освоение производства 0,23 0,03
Расходы на содержание и эксплуатацию оборудования 1,50 0,17
Заработная плата с отчислениями на cоциальные нужды 16,91 1,92
Общехозяйственные (общезаводские) расходы 7,94 0,90
Общепроизводственные (цеховые) расходы 14,32 1,62
Прочие производственные расходы 1,02 0,12
Коммерческие расходы 7,66 0,87
Полная себестоимость единицы продукции 440,53 49,96
Фактическая прибыль, убыток (-) 20,16 2,29
Отпускная цена без НДС и других видов налогов 460,69 52,25
НДС 43,88 4,98
Другие виды налогов 0,27 0,03
Отпускная цена с НДС, акцизом и другими налогами 504,85 57,26
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 1,98 0,22
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 506,82 57,48
Оборот сферы обращения 374,89 42,52
Оборот посреднического звена 240,40 27,27
Торговая надбавка 121,89 13,82
Затраты по доставке и продаже товара 64,10 7,27
в том числе затраты организаций розничной торговли по доставке товара 5,76 0,65
Прибыль организаций розничной торговли 57,79 6,55
НДС, начисленный организациям розничной торговли 12,60 1,43
Розничная цена товара 881,72 100,00

How to read this table

The rows in the list are categorized by cost type, allowing for a comparison of each component's weight in the final price. One can compare the cost of the main raw material with expenses for other materials or estimate the share of markups. The columns allow viewing the structure in both monetary terms and relative shares to see the real impact of each factor on the price

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data is relevant for analyzing pricing in the meat industry. The information helps economists and procurement specialists assess cost structures. Data updates are performed in accordance with the official statistics publication schedule

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