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Structure of retail price for butter, 2023 edition

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

The specific costs forming the final price of a pack of butter can be identified through a detailed breakdown of its structure. The 29 rows specify individual price components, such as the cost of primary raw materials, other materials, and production and logistics expenses. Data are presented in rubles and as a percentage of the total cost, allowing for a visual assessment of each element's share in the final product seen by the consumer at the retail counter

shown 25 largest of 29
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 628.5 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 619.9 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 565.1 Full cost of one unit of product 535.1 Cost of main type of raw material 483.5 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 424.6 Turnover of the distribution sector 132.4 Trade markup 119.9 Production… commercial expensesProduction expenses, including commercial expenses 110.5 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 70.9 Затраты по доставке и продаже товара 60.1 VAT 54.6 Actual profit, loss (-) 30.0 Commercial expenses 25.3 Wages including… security contributionsWages including social security contributions 18.4 General production (shop floor) expenses 17.2 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 17.2 Cost of other… and main materialsCost of other types of raw materials and main materials 12.0 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 9.63 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 9.05 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 8.68 Other production expenses 7.53 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.64 Expenses for… and developmentExpenses for production preparation and development 0.62 Other types of taxes 0.16
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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 for products (goods) to customers carried out by the processing enterprise” — 82.6; the smallest is “Other types of taxes” at 0.02. The gap between them is 4,130-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 424,57 55,79
Стоимость основного вида сырья 483,49 63,53
Стоимость других видов сырья и основных материалов 12,02 1,58
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 70,93 9,32
Расходы на производство, включая коммерческие расходы 110,51 14,52
Вспомогательные материалы на технологические цели 5,64 0,74
Топливо и энергия, включая воду и пар на технологические цели 9,63 1,27
Расходы на подготовку и освоение производства 0,62 0,08
Расходы на содержание и эксплуатацию оборудования 9,05 1,19
Заработная плата с отчислениями на cоциальные нужды 18,41 2,42
Общехозяйственные (общезаводские) расходы 17,16 2,25
Общепроизводственные (цеховые) расходы 17,21 2,26
Прочие производственные расходы 7,53 0,99
Коммерческие расходы 25,26 3,32
Полная себестоимость единицы продукции 535,09 70,32
Фактическая прибыль, убыток (-) 30,02 3,94
Отпускная цена без НДС и других видов налогов 565,10 74,26
НДС 54,59 7,17
Другие виды налогов 0,16 0,02
Отпускная цена с НДС, акцизом и другими налогами 619,86 81,46
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 8,68 1,14
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 628,54 82,60
Оборот сферы обращения 132,44 17,40
Торговая надбавка 119,87 15,75
Затраты по доставке и продаже товара 60,06 7,89
в том числе затраты организаций розничной торговли по доставке товара 4,06 0,53
Прибыль организаций розничной торговли 59,80 7,86
НДС, начисленный организациям розничной торговли 12,57 1,65
Розничная цена товара 760,98 100,00

How to read this table

The table rows divide total costs into components, such as distinguishing the cost of primary raw materials from other materials. Comparing these indicators shows the portion of the price allocated to component procurement versus other stages. For example, raw materials and primary materials account for 55.79 percent of the total product cost

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data are presented as a single snapshot without time-series context. The information is current as of the publication date and includes calculations in rubles and percent. These data are useful for analyzing pricing in the dairy industry and understanding the impact of raw material costs on the final retail price

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