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Structure of the retail price of children's shoes and half-shoes, 2024 edition

· snapshot · rows: 27 · periods: 2 · section: Prices, inflation

Production and sales costs for children's boots and shoes are distributed across twenty-seven cost items presented in this list. It shows how many rubles are spent on raw materials or markups and what share this constitutes in the final consumer price. For example, raw materials and basic materials excluding returned waste amount to 1004.51 rubles, which is 29.31 percent of the price, while the remaining rows detail other production and trade expenses up to the final price

shown 25 largest of 27
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 2,298 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 2,297 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 2,066 Full cost of one unit of product 1,870 Turnover of the distribution sector 1,128 Trade markup 1,018 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,005 Cost of main type of raw material 974.1 Production… commercial expensesProduction expenses, including commercial expenses 865.8 Прибыль организаций розничной торговли 569.4 Затраты по доставке и продаже товара 448.7 Wages including… security contributionsWages including social security contributions 371.3 VAT 231.4 Actual profit, loss (-) 195.7 General production (shop floor) expenses 180.6 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 168.2 Commercial expenses 67.6 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 44.9 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 43.7 Cost of other… and main materialsCost of other types of raw materials and main materials 30.5 Auxiliary material… technological purposesAuxiliary materials for technological purposes 19.5 Other production expenses 7.34 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 4.86 Expenses for… and developmentExpenses for production preparation and development 1.53 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 0.94
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Set in numbers

The table is a snapshot — 27 series shown across 2 breakdowns. 54 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” — 67.1; the smallest is “Delivery charges of products (goods) to customers carried out by the enterprise” at 0.03. The gap between them is 2,236-fold.

All table numbers are series: 27
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 004,51 29,31
Стоимость основного вида сырья 974,05 28,43
Стоимость других видов сырья и основных материалов 30,45 0,89
Расходы на производство, включая коммерческие расходы 865,83 25,27
Вспомогательные материалы на технологические цели 19,51 0,57
Топливо и энергия, включая воду и пар на технологические цели 44,89 1,31
Расходы на подготовку и освоение производства 1,53 0,04
Расходы на содержание и эксплуатацию оборудования 4,86 0,14
Заработная плата с отчислениями на cоциальные нужды 371,28 10,84
Общехозяйственные (общезаводские) расходы 168,18 4,91
Общепроизводственные (цеховые) расходы 180,63 5,27
Прочие производственные расходы 7,34 0,21
Коммерческие расходы 67,61 1,97
Полная себестоимость единицы продукции 1 870,34 54,58
Фактическая прибыль, убыток (-) 195,66 5,71
Отпускная цена без НДС и других видов налогов 2 066,00 60,29
НДС 231,39 6,75
Отпускная цена с НДС, акцизом и другими налогами 2 297,39 67,05
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 0,94 0,03
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 2 298,33 67,07
Оборот сферы обращения 1 128,28 32,93
Торговая надбавка 1 018,07 29,71
Затраты по доставке и продаже товара 448,72 13,10
в том числе затраты организаций розничной торговли по доставке товара 43,71 1,28
Прибыль организаций розничной торговли 569,36 16,62
НДС, начисленный организациям розничной торговли 110,21 3,22
Розничная цена товара 3 426,61 100,00

How to read this table

The twenty-seven table rows contain various types of costs that sum up to the retail price of a pair of shoes. Both absolute values in rubles and the percentage share of each element in the total cost can be compared to determine the cost structure and trade markup. The cost of the primary raw material and other materials are listed as separate items, allowing for an assessment of each resource group's contribution to the final product available on the market for preschoolers

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

The data is current as of the publication date of the collection and assists in analyzing pricing in the light industry. Rosstat prepared this list to assess the expense structure of footwear manufacturers and retailers. The information is useful for economists, consumer market researchers, and those studying price factors in the preschool children's goods segment to understand the components of the retail price for a pair of boots

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