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Structure of retail price for school-age children's jacket, 2024 edition

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

This cost breakdown details the components of insulated rainproof school jackets. The list comprises 28 rows describing various expense items, ranging from primary raw materials to other supplies. Each item is reported in rubles and as a percentage of the total price, showing the contribution of each component to the final product cost

shown 25 largest of 28

Retail price structure for insulated children's jackets: 28 expense 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 4,235 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 4,200 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 3,936 Full cost of one unit of product 3,153 Turnover of the distribution sector 2,600 Trade markup 2,309 Production… commercial expensesProduction expenses, including commercial expenses 1,775 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,378 Затраты по доставке и продаже товара 1,224 Cost of main type of raw material 1,048 Actual profit, loss (-) 783.3 Wages including… security contributionsWages including social security contributions 567.6 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 418.6 Cost of other… and main materialsCost of other types of raw materials and main materials 329.9 Other production expenses 304.5 VAT 230.8 General production (shop floor) expenses 160.6 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 117.7 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 93.0 Commercial expenses 79.5 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 74.2 Auxiliary material… technological purposesAuxiliary materials for technological purposes 55.9 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 34.3 Other types of taxes 33.3 Expenses for… and developmentExpenses for production preparation and development 21.4
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Set in numbers

The table is a snapshot — 28 series shown across 2 breakdowns. 56 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” — 62; the smallest is “Expenses for production preparation and development” at 0.31. The gap between them is 200-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 377,57 20,16
Стоимость основного вида сырья 1 047,67 15,33
Стоимость других видов сырья и основных материалов 329,91 4,83
Расходы на производство, включая коммерческие расходы 1 775,26 25,97
Вспомогательные материалы на технологические цели 55,89 0,82
Топливо и энергия, включая воду и пар на технологические цели 92,99 1,36
Расходы на подготовку и освоение производства 21,37 0,31
Расходы на содержание и эксплуатацию оборудования 74,22 1,09
Заработная плата с отчислениями на cоциальные нужды 567,61 8,30
Общехозяйственные (общезаводские) расходы 418,57 6,12
Общепроизводственные (цеховые) расходы 160,64 2,35
Прочие производственные расходы 304,47 4,45
Коммерческие расходы 79,50 1,16
Полная себестоимость единицы продукции 3 152,84 46,13
Фактическая прибыль, убыток (-) 783,33 11,46
Отпускная цена без НДС и других видов налогов 3 936,17 57,59
НДС 230,84 3,38
Другие виды налогов 33,25 0,49
Отпускная цена с НДС, акцизом и другими налогами 4 200,25 61,45
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 34,27 0,50
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 4 234,52 61,96
Оборот сферы обращения 2 600,24 38,04
Торговая надбавка 2 309,15 33,79
Затраты по доставке и продаже товара 1 223,66 17,90
в том числе затраты организаций розничной торговли по доставке товара 117,68 1,72
Прибыль организаций розничной торговли 1 085,50 15,88
НДС, начисленный организациям розничной торговли 291,09 4,26
Розничная цена товара 6 834,76 100,00

How to read this table

The table rows provide a detailed pricing breakdown, distinguishing between raw materials and primary components net of production waste, as well as the cost of main raw materials versus other supplies. Comparing these indicators shows the share of primary resources versus auxiliary components in the total price. The total for raw materials net of waste is 1377.57 rubles, or 20.16 percent of the price

The same indicator in other breakdowns (2)

More in the section Prices, inflation»

Period and application

As this table does not include time series, it serves as a tool for a single-point analysis of finished garment cost structures. The data is useful for pricing specialists and children's goods market analysts, providing a 28-item cost distribution. Rosstat has provided this breakdown to show the specific ruble and percentage share of raw materials and components in the final price of a school jacket