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Structure of retail price for school-age children's jacket, 2023 edition

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

The presented calculations show the cost breakdown for school-age children's insulated jackets with shell fabrics. Rows specify various cost items: main raw material cost, other material costs, and total raw material costs net of waste. Data are provided in rubles and as a percentage of the total price to show each component's share. The data represents a one-time snapshot and does not include time series data

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 4,524 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 4,497 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 4,161 Full cost of one unit of product 3,362 Production… commercial expensesProduction expenses, including commercial expenses 1,885 Turnover of the distribution sector 1,670 Trade markup 1,494 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,477 Cost of main type of raw material 1,176 Затраты по доставке и продаже товара 844.4 Actual profit, loss (-) 798.8 Wages including… security contributionsWages including social security contributions 584.4 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 465.6 Other production expenses 329.4 VAT 318.9 Cost of other… and main materialsCost of other types of raw materials and main materials 300.7 General production (shop floor) expenses 230.8 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 88.8 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 74.3 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 61.7 Auxiliary material… technological purposesAuxiliary materials for technological purposes 54.8 Commercial expenses 52.1 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 26.8 Expenses for… and developmentExpenses for production preparation and development 17.6 Other types of taxes 17.3
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Set in numbers

28 series, arranged across 2 breakdowns rather than over time. 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” — 73; the smallest is “Other types of taxes” at 0.28. The gap between them is 261-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 476,80 23,84
Стоимость основного вида сырья 1 176,12 18,99
Стоимость других видов сырья и основных материалов 300,68 4,85
Расходы на производство, включая коммерческие расходы 1 885,15 30,44
Вспомогательные материалы на технологические цели 54,79 0,88
Топливо и энергия, включая воду и пар на технологические цели 88,78 1,43
Расходы на подготовку и освоение производства 17,56 0,28
Расходы на содержание и эксплуатацию оборудования 61,67 1,00
Заработная плата с отчислениями на cоциальные нужды 584,44 9,44
Общехозяйственные (общезаводские) расходы 465,62 7,52
Общепроизводственные (цеховые) расходы 230,79 3,73
Прочие производственные расходы 329,44 5,32
Коммерческие расходы 52,05 0,84
Полная себестоимость единицы продукции 3 361,94 54,28
Фактическая прибыль, убыток (-) 798,76 12,90
Отпускная цена без НДС и других видов налогов 4 160,70 67,18
НДС 318,85 5,15
Другие виды налогов 17,32 0,28
Отпускная цена с НДС, акцизом и другими налогами 4 496,87 72,61
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 26,81 0,43
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 4 523,69 73,04
Оборот сферы обращения 1 669,75 26,96
Торговая надбавка 1 493,94 24,12
Затраты по доставке и продаже товара 844,41 13,63
в том числе затраты организаций розничной торговли по доставке товара 74,34 1,20
Прибыль организаций розничной торговли 649,54 10,49
НДС, начисленный организациям розничной торговли 175,80 2,84
Розничная цена товара 6 193,43 100,00

How to read this table

Table rows break down costs into specific components, including main raw materials and other materials. Comparing these items shows the proportion of the retail price allocated to materials versus other elements. Ruble values provide the absolute amount for each item, while percentages show their weight in the total jacket cost

The same indicator in other breakdowns (2)

More in the section Prices, inflation»

Period and application

The data is a one-time snapshot and does not include time-series dynamics. This information is relevant for analyzing cost structure and pricing in the children's clothing segment. The data is useful for retail specialists, textile manufacturers, and consumer market analysts

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