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Structure of retail price for whole drinking sterilised milk, 2023 edition

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

The cost components of whole sterilized drinking milk with 2.5-3.2% fat content can be determined by the distribution of costs. The list contains twenty-nine rows, each describing a separate expense item, from raw materials and basic materials to other elements. For each indicator, the value in rubles and its percentage share of the total price are provided. This illustrates how raw material and basic material costs are distributed within the total product cost

shown 25 largest of 29

Retail price structure for sterilized drinking milk (2.5-3.2% fat): component shares in rubles and percent

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 60.7 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 60.3 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 54.8 Full cost of one unit of product 54.1 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 37.8 Cost of main type of raw material 31.9 Turnover of the distribution sector 25.2 Production… commercial expensesProduction expenses, including commercial expenses 16.2 Trade markup 13.3 Intermediary turnover 10.4 Затраты по доставке и продаже товара 6.23 Cost of other… and main materialsCost of other types of raw materials and main materials 5.88 VAT 5.44 Auxiliary material… technological purposesAuxiliary materials for technological purposes 3.78 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 2.96 Commercial expenses 2.30 Wages including… security contributionsWages including social security contributions 2.00 General production (shop floor) expenses 1.91 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 1.27 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 1.21 Actual profit, loss (-) 0.80 Other production expenses 0.69 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.43 Expenses for… and developmentExpenses for production preparation and development 0.09 Other types of taxes 0.02
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29 series, arranged across 2 breakdowns rather than over time. 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” — 70.7; the smallest is “Other types of taxes” at 0.02. The gap between them is 3,536-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 37,82 44,05
Стоимость основного вида сырья 31,94 37,20
Стоимость других видов сырья и основных материалов 5,88 6,85
Расходы на производство, включая коммерческие расходы 16,22 18,89
Вспомогательные материалы на технологические цели 3,78 4,40
Топливо и энергия, включая воду и пар на технологические цели 1,21 1,41
Расходы на подготовку и освоение производства 0,09 0,11
Расходы на содержание и эксплуатацию оборудования 1,27 1,47
Заработная плата с отчислениями на cоциальные нужды 2,00 2,33
Общехозяйственные (общезаводские) расходы 2,96 3,45
Общепроизводственные (цеховые) расходы 1,91 2,23
Прочие производственные расходы 0,69 0,81
Коммерческие расходы 2,30 2,68
Полная себестоимость единицы продукции 54,05 62,93
Фактическая прибыль, убыток (-) 0,80 0,93
Отпускная цена без НДС и других видов налогов 54,84 63,86
НДС 5,44 6,33
Другие виды налогов 0,02 0,02
Отпускная цена с НДС, акцизом и другими налогами 60,30 70,22
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,43 0,50
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 60,73 70,72
Оборот сферы обращения 25,15 29,28
Оборот посреднического звена 10,42 12,14
Торговая надбавка 13,32 15,51
Затраты по доставке и продаже товара 6,23 7,25
в том числе затраты организаций розничной торговли по доставке товара 0,64 0,75
Прибыль организаций розничной торговли 7,10 8,26
НДС, начисленный организациям розничной торговли 1,40 1,63
Розничная цена товара 85,88 100,00

How to read this table

The rows are categorized by cost type, allowing for a comparison of each element's contribution to the final product cost. One can compare the cost of primary raw materials with other materials or assess the retail markup. Comparing values in rubles and percentages helps identify the most significant and secondary components within the overall pricing structure

The same indicator in other breakdowns (4)

More in the section Prices, inflation»

Period and application

This Rosstat publication is a one-time snapshot and is not time-series data. Information on the price structure of dairy products is useful for economists, food industry specialists, and those analyzing consumer markets and inflationary processes