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Structure of retail price for bread and bakery products made from wheat flour, 2024 edition

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

The cost composition of bread and rolls made from wheat flour of different grades is shown by expense distribution in this table. It contains 29 rows describing price components from main raw material to other inputs. Data are given in rubles and percentages, allowing assessment of each element's contribution to the final product cost. This is a one‑time snapshot showing cost structure without specific dates

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 106.4 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 105.4 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 97.1 Full cost of one unit of product 92.1 Production… commercial expensesProduction expenses, including commercial expenses 54.7 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 37.3 Turnover of the distribution sector 30.0 Cost of main type of raw material 29.6 Trade markup 27.2 Затраты по доставке и продаже товара 14.1 Wages including… security contributionsWages including social security contributions 13.0 Commercial expenses 12.8 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 9.13 VAT 7.93 Cost of other… and main materialsCost of other types of raw materials and main materials 7.87 General production (shop floor) expenses 6.29 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 5.86 Actual profit, loss (-) 5.06 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 4.20 Other production expenses 2.00 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 1.07 Auxiliary material… technological purposesAuxiliary materials for technological purposes 0.85 Expenses for… and developmentExpenses for production preparation and development 0.56 Other types of taxes 0.30 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 0.10
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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” — 78; the smallest is “Returnable waste, by-products and co-products (deducted)” at 0.07. The gap between them is 1,115-fold.

All table numbers are series: 29
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 37,33 27,37
Стоимость основного вида сырья 29,56 21,67
Стоимость других видов сырья и основных материалов 7,87 5,77
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 0,10 0,07
Расходы на производство, включая коммерческие расходы 54,74 40,14
Вспомогательные материалы на технологические цели 0,85 0,62
Топливо и энергия, включая воду и пар на технологические цели 5,86 4,29
Расходы на подготовку и освоение производства 0,56 0,41
Расходы на содержание и эксплуатацию оборудования 4,20 3,08
Заработная плата с отчислениями на cоциальные нужды 13,04 9,56
Общехозяйственные (общезаводские) расходы 9,13 6,70
Общепроизводственные (цеховые) расходы 6,29 4,61
Прочие производственные расходы 2,00 1,47
Коммерческие расходы 12,83 9,41
Полная себестоимость единицы продукции 92,07 67,50
Фактическая прибыль, убыток (-) 5,06 3,71
Отпускная цена без НДС и других видов налогов 97,14 71,21
НДС 7,93 5,82
Другие виды налогов 0,30 0,22
Отпускная цена с НДС, акцизом и другими налогами 105,37 77,25
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 1,07 0,78
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 106,44 78,03
Оборот сферы обращения 29,96 21,97
Торговая надбавка 27,18 19,92
Затраты по доставке и продаже товара 14,05 10,30
в том числе затраты организаций розничной торговли по доставке товара 1,20 0,88
Прибыль организаций розничной торговли 13,12 9,62
НДС, начисленный организациям розничной торговли 2,78 2,04
Розничная цена товара 136,40 100,00

How to read this table

Differences between rows reflect distinct expense items, for example, separate lines for the cost of primary raw material and other inputs. Comparing these figures reveals the share of spending on flour and other components versus ancillary materials. Percentage calculations make the weight of each item in the total bakery product cost clear

The same indicator in other breakdowns (3)

More in the section Prices, inflation»

Period and application

The information is compiled as a one‑time snapshot for price‑structure analysis. Figures are provided in rubles and as a percentage of total retail cost. These data are useful for studying pricing in the food industry and understanding the cost base of bakery products

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