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Components of retail price for sour cream

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

The composition of the cost of sour cream with 15 to 20 percent fat can be understood through a detailed price breakdown. The table presents thirty rows, each describing a separate cost component, such as the cost of primary raw materials or other materials. Data are provided in rubles and as a percentage of the total price, allowing for an assessment of each element's weight in the final product cost. The largest expenditure item, raw materials and primary materials net of returnable waste, amounts to 150.98 rubles or 44.9 percent

shown 25 largest of 30
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 248.9 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 246.1 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 225.3 Full cost of one unit of product 205.2 Cost of main type of raw material 155.8 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 151.0 Turnover of the distribution sector 87.4 Trade markup 57.8 Production… commercial expensesProduction expenses, including commercial expenses 54.2 Intermediary turnover 23.8 VAT 20.7 Actual profit, loss (-) 20.2 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 17.9 Cost of other… and main materialsCost of other types of raw materials and main materials 13.1 Wages including… security contributionsWages including social security contributions 10.1 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 9.28 Commercial expenses 8.39 Auxiliary material… technological purposesAuxiliary materials for technological purposes 6.80 General production (shop floor) expenses 6.45 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 5.74 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 4.82 Delivery charges… processing enterpriseDelivery charges for products (goods) to customers carried out by the processing enterprise 2.76 Other production expenses 2.28 Expenses for… and developmentExpenses for production preparation and development 0.36 Other types of taxes 0.11
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Set in numbers

The table is a snapshot — 30 series shown across 2 breakdowns. 60 values in total.

“Selling price including VAT, excise and other taxes, including delivery charges for products (goods) to customers carried out by the processing enterprise” leads the table with 74, “Other types of taxes” closes it with 0.03. The gap between them is 2,467-fold.

All table numbers are series: 30
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 150,98 44,90
Стоимость основного вида сырья 155,82 46,34
Стоимость других видов сырья и основных материалов 13,08 3,89
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 17,92 5,33
Расходы на производство, включая коммерческие расходы 54,19 16,11
Вспомогательные материалы на технологические цели 6,80 2,02
Топливо и энергия, включая воду и пар на технологические цели 5,74 1,71
Расходы на подготовку и освоение производства 0,36 0,11
Расходы на содержание и эксплуатацию оборудования 4,82 1,43
Заработная плата с отчислениями на cоциальные нужды 10,06 2,99
Общехозяйственные (общезаводские) расходы 9,28 2,76
Общепроизводственные (цеховые) расходы 6,45 1,92
Прочие производственные расходы 2,28 0,68
Коммерческие расходы 8,39 2,50
Полная себестоимость единицы продукции 205,17 61,01
Фактическая прибыль, убыток (-) 20,15 5,99
Отпускная цена без НДС и других видов налогов 225,32 67,00
НДС 20,68 6,15
Другие виды налогов 0,11 0,03
Отпускная цена с НДС, акцизом и другими налогами 246,11 73,18
Плата за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 2,76 0,82
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую перерабатывающим предприятием 248,87 74,00
Оборот сферы обращения 87,42 26,00
Оборот посреднического звена 23,77 7,07
Торговая надбавка 57,77 17,18
Затраты по доставке и продаже товара 29,62 8,81
в том числе затраты организаций розничной торговли по доставке товара 2,26 0,67
Прибыль организаций розничной торговли 28,16 8,37
НДС, начисленный организациям розничной торговли 5,88 1,75
Розничная цена товара 336,29 100,00

How to read this table

The rows in the list are categorized by cost type: the cost of the main raw material, the cost of other materials, and the total amount of raw materials net of waste are identified separately. Comparing these indicators shows the share of basic ingredients versus ancillary components in the price. Percentage calculations help to quickly relate the scale of each expenditure item to the final retail shelf price

The same indicator in other breakdowns (17)

More in the section Prices, inflation»

Period and application

The data is presented as a one-time snapshot without reference to specific dates or time periods. The information in rubles and percent is useful for analyzing the cost of dairy products and studying pricing in the food industry. Data are updated in accordance with the Rosstat statistical report publication schedule

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