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Structure of the retail price of vodka by cost elements

· snapshot · rows: 31 · periods: 2 · section: Prices, inflation

Components of retail vodka pricing: from raw material costs to the final retail price. Table rows represent various cost elements, including primary materials and other types of raw materials, allowing for an assessment of each component's share. Data are presented in rubles and as a percentage of total cost, providing a current structural snapshot without time-series data

shown 25 largest of 31
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 494.6 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 494.0 Excise tax 243.6 Ex-factory price… excise and other taxesEx-factory price without VAT, excise and other taxes 170.4 Turnover of the distribution sector 167.9 Full cost of one unit of product 135.8 VAT 79.7 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 78.4 Production… commercial expensesProduction expenses, including commercial expenses 57.4 Cost of other… and main materialsCost of other types of raw materials and main materials 42.9 Cost of main type of raw material 35.7 Actual profit, loss (-) 34.6 Intermediary turnover 21.1 Commercial expenses 16.6 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 14.1 Wages including… security contributionsWages including social security contributions 9.76 Auxiliary material… technological purposesAuxiliary materials for technological purposes 5.64 General production (shop floor) expenses 5.11 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 2.71 Other production expenses 2.32 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 1.24 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 0.61 Other types of taxes 0.29 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.25 Expenses for… and developmentExpenses for production preparation and development 0.01
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Set in numbers

31 series, arranged across 2 breakdowns rather than over time. 62 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” — 74.7; the smallest is “Expenses for production preparation and development” at 0.

All table numbers are series: 31
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 78,36 11,83
Стоимость основного вида сырья 35,74 5,40
Стоимость других видов сырья и основных материалов 42,87 6,47
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,25 0,04
Расходы на производство, включая коммерческие расходы 57,44 8,67
Вспомогательные материалы на технологические цели 5,64 0,85
Топливо и энергия, включая воду и пар на технологические цели 1,24 0,19
Расходы на подготовку и освоение производства 0,01 0,00
Расходы на содержание и эксплуатацию оборудования 2,71 0,41
Заработная плата с отчислениями на cоциальные нужды 9,76 1,47
Общехозяйственные (общезаводские) расходы 14,07 2,12
Общепроизводственные (цеховые) расходы 5,11 0,77
Прочие производственные расходы 2,32 0,35
Коммерческие расходы 16,59 2,50
Полная себестоимость единицы продукции 135,80 20,50
Фактическая прибыль, убыток (-) 34,58 5,22
Отпускная цена без НДС, акциза и других видов налогов 170,38 25,72
НДС 79,74 12,04
Акциз 243,61 36,77
Другие виды налогов 0,29 0,04
Отпускная цена с НДС, акцизом и другими налогами 494,02 74,57
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 0,61 0,09
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 494,63 74,66
Оборот сферы обращения 167,90 25,34
Оборот посреднического звена 21,08 3,18
Торговая надбавка 122,34 18,47
Затраты по доставке и продаже товара 63,64 9,61
в том числе затраты организаций розничной торговли по доставке товара 4,77 0,72
Прибыль организаций розничной торговли 58,70 8,86
НДС, начисленный организациям розничной торговли 24,48 3,70
Розничная цена товара 662,53 100,00

How to read this table

Rows differ in cost detail, distinguishing primary materials, returned waste, and other types of raw materials. Comparing these indicators shows the portion of the final price driven by raw material costs versus other factors. Columns provide absolute values in rubles and the relative share of each element as a percentage of the total amount

The same indicator in other breakdowns (3)

More in the section Prices, inflation»

Period and application

Data on the vodka price structure are available for analyzing consumer spending and assessing production costs. Rosstat data are intended for economists, alcohol producers, and market researchers studying pricing. The table does not contain time series, providing a static snapshot of cost distribution at the time of data collection

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