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Structure of retail price for men's upper shirt made of cotton fabric

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

The retail price of a men's shirt made of cotton or blended fabrics is composed of twenty-eight cost items. Each row describes a separate cost element, from raw materials and basic materials to the retail markup, presenting figures in rubles and as a percentage of the total price. The rows vary by cost composition, allowing for the visualization of raw material or processing costs and the determination of each element's share in the final product price within the current data snapshot

shown 25 largest of 28

Table showing the retail price structure for a cotton men's shirt: cost items in rubles and percent

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 2,216 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 2,210 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 1,888 Full cost of one unit of product 1,790 Production… commercial expensesProduction expenses, including commercial expenses 1,202 Turnover of the distribution sector 969.7 Trade markup 809.5 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 588.0 Wages including… security contributionsWages including social security contributions 482.4 Cost of main type of raw material 454.6 Затраты по доставке и продаже товара 363.7 VAT 298.5 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 248.8 General production (shop floor) expenses 191.9 Cost of other… and main materialsCost of other types of raw materials and main materials 133.3 Actual profit, loss (-) 98.0 Commercial expenses 95.8 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 91.7 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 46.7 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 44.0 Other production expenses 42.7 Other types of taxes 23.0 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 5.93 Expenses for… and developmentExpenses for production preparation and development 3.04 Auxiliary material… technological purposesAuxiliary materials for technological purposes 1.98
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Set in numbers

The table is a snapshot — 28 series shown across 2 breakdowns. 56 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges of products (goods) to customers carried out by the enterprise” leads the table with 69.6, “Auxiliary materials for technological purposes” closes it with 0.06. The gap between them is 1,159-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 587,95 18,46
Стоимость основного вида сырья 454,63 14,27
Стоимость других видов сырья и основных материалов 133,32 4,19
Расходы на производство, включая коммерческие расходы 1 202,30 37,75
Вспомогательные материалы на технологические цели 1,98 0,06
Топливо и энергия, включая воду и пар на технологические цели 248,83 7,81
Расходы на подготовку и освоение производства 3,04 0,10
Расходы на содержание и эксплуатацию оборудования 91,67 2,88
Заработная плата с отчислениями на cоциальные нужды 482,41 15,15
Общехозяйственные (общезаводские) расходы 44,00 1,38
Общепроизводственные (цеховые) расходы 191,87 6,02
Прочие производственные расходы 42,73 1,34
Коммерческие расходы 95,78 3,01
Полная себестоимость единицы продукции 1 790,25 56,20
Фактическая прибыль, убыток (-) 97,97 3,08
Отпускная цена без НДС и других видов налогов 1 888,22 59,28
НДС 298,45 9,37
Другие виды налогов 22,97 0,72
Отпускная цена с НДС, акцизом и другими налогами 2 209,64 69,37
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 5,93 0,19
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 2 215,57 69,56
Оборот сферы обращения 969,70 30,44
Торговая надбавка 809,46 25,41
Затраты по доставке и продаже товара 363,66 11,42
в том числе затраты организаций розничной торговли по доставке товара 46,69 1,47
Прибыль организаций розничной торговли 445,80 14,00
НДС, начисленный организациям розничной торговли 160,24 5,03
Розничная цена товара 3 185,27 100,00

How to read this table

Comparing rows helps to understand the contribution of each item to the total product cost. Some rows reflect costs for basic materials, such as raw materials net of waste, while others show production costs or retail markups. By comparing the values in rubles and the percentage shares, the price structure can be assessed and the most significant components forming the retail price per unit of goods in the period under review can be identified

The same indicator in other breakdowns (14)

More in the section Prices, inflation»

Period and application

The presented data reflects the price structure for a men's shirt as a snapshot without annual dynamics. This information is useful for economists and consumers seeking to understand clothing cost formation. Rosstat publishes data for analyzing pricing in the light industry market. The information is relevant for understanding market mechanisms of retail price formation