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Structure of retail price for butter, 2024 edition

· snapshot · rows: 30 · periods: 2 · section: Prices, inflation

Raw material and basic material costs account for 567 rubles and 73 kopecks in the butter price structure, representing 49.34 percent of the total cost. The data details the full composition of the retail price, broken down into 30 different cost items, ranging from raw materials to markups, presented in both absolute monetary units and as a percentage of the total

shown 25 largest of 30

Chart of the retail butter price structure, broken down by cost elements in rubles and percentages

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 836.4 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 827.4 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 753.5 Full cost of one unit of product 704.4 Cost of main type of raw material 653.6 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 567.7 Turnover of the distribution sector 314.3 Trade markup 211.8 Production… commercial expensesProduction expenses, including commercial expenses 136.7 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 98.7 Intermediary turnover 81.1 VAT 73.8 Actual profit, loss (-) 49.1 Commercial expenses 27.8 General production (shop floor) expenses 24.3 Wages including… security contributionsWages including social security contributions 24.2 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 17.6 Cost of other… and main materialsCost of other types of raw materials and main materials 12.8 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 12.6 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 10.7 Auxiliary material… technological purposesAuxiliary materials for technological purposes 10.3 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 9.01 Other production expenses 8.39 Expenses for… and developmentExpenses for production preparation and development 0.86 Other types of taxes 0.13
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 60 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” — 72.7; the smallest is “Other types of taxes” at 0.01. The gap between them is 7,269-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 567,73 49,34
Стоимость основного вида сырья 653,63 56,81
Стоимость других видов сырья и основных материалов 12,80 1,11
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 98,70 8,58
Расходы на производство, включая коммерческие расходы 136,66 11,88
Вспомогательные материалы на технологические цели 10,28 0,89
Топливо и энергия, включая воду и пар на технологические цели 12,56 1,09
Расходы на подготовку и освоение производства 0,86 0,07
Расходы на содержание и эксплуатацию оборудования 10,71 0,93
Заработная плата с отчислениями на cоциальные нужды 24,24 2,11
Общехозяйственные (общезаводские) расходы 17,57 1,53
Общепроизводственные (цеховые) расходы 24,26 2,11
Прочие производственные расходы 8,39 0,73
Коммерческие расходы 27,80 2,42
Полная себестоимость единицы продукции 704,39 61,22
Фактическая прибыль, убыток (-) 49,09 4,27
Отпускная цена без НДС и других видов налогов 753,48 65,48
НДС 73,78 6,41
Другие виды налогов 0,13 0,01
Отпускная цена с НДС, акцизом и другими налогами 827,38 71,91
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 9,01 0,78
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 836,40 72,69
Оборот сферы обращения 314,25 27,31
Оборот посреднического звена 81,08 7,05
Торговая надбавка 211,75 18,40
Затраты по доставке и продаже товара 107,86 9,37
в том числе затраты организаций розничной торговли по доставке товара 7,92 0,69
Прибыль организаций розничной торговли 103,89 9,03
НДС, начисленный организациям розничной торговли 21,43 1,86
Розничная цена товара 1 150,65 100,00

How to read this table

The table's 30 rows detail each stage of cost formation, including raw materials and additional materials. Comparing these indicators allows for determining the specific share of the final price attributed to production, logistics, or trade markups, as each item is listed separately in rubles and as a percentage of the total, enabling an assessment of each component's contribution to the final retail price

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

Current information on price structure is useful for understanding food cost formation in the current period. Rosstat has prepared this breakdown for market cost analysis, intended for economists, retail chain representatives, and those studying food market pricing. The data is presented without a breakdown by year, showing the current distribution of costs in the formation of the retail butter price