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Structure of retail price for children's shoes (boots and half-boots), 2025 edition

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

The cost components of children's footwear are shown through the distribution of raw material, production, and tax costs. The table contains 28 rows detailing the price, from primary raw materials to other materials and waste. Data are provided in rubles and as a percentage of the total cost to show the contribution of each element. This snapshot is not tied to a specific period and reflects the price structure at the time of collection

shown 25 largest of 28

Retail price structure for children's boots: cost distribution across 28 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 2,957 Selling price… excise and other taxesSelling price including VAT, excise and other taxes 2,956 Selling price… other types of taxesSelling price excluding VAT and other types of taxes 2,661 Full cost of one unit of product 2,352 Production… commercial expensesProduction expenses, including commercial expenses 1,284 Turnover of the distribution sector 1,158 Raw materials and… and co-productsRaw materials and basic materials excluding returnable waste, by-products and co-products 1,068 Торговая надбавка (без НДС) 1,052 Cost of main type of raw material 976.5 Wages including… security contributionsWages including social security contributions 518.9 Затраты по доставке и продаже товара 418.2 Actual profit, loss (-) 309.0 VAT 294.7 General and… (plant-wide) expensesGeneral and administrative (plant-wide) expenses 237.4 Commercial expenses 213.2 General production (shop floor) expenses 173.1 Cost of other… and main materialsCost of other types of raw materials and main materials 103.0 Fuel and energy… technological purposesFuel and energy, including water and steam for technological purposes 52.9 Other production expenses 52.2 в том числе… по доставке товарав том числе затраты организаций розничной торговли по доставке товара 45.5 Auxiliary material… technological purposesAuxiliary materials for technological purposes 27.7 Returnable waste… co-products (deducted)Returnable waste, by-products and co-products (deducted) 12.0 Expenses for… operation of equipmentExpenses for maintenance and operation of equipment 6.79 Expenses for… and developmentExpenses for production preparation and development 2.22 Delivery charges… out by the enterpriseDelivery charges of products (goods) to customers carried out by the enterprise 1.34
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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” — 71.9; the smallest is “Delivery charges of products (goods) to customers carried out by the enterprise” at 0.03. The gap between them is 2,396-fold.

All table numbers are series: 28
Series РублейВ % к
Сырьё и основные материалы за вычетом возвратных отходов, побочной и сопутствующей продукции 1 067,51 25,94
Стоимость основного вида сырья 976,46 23,73
Стоимость других видов сырья и основных материалов 103,04 2,50
Возвратные отходы, побочная и сопутствующая продукция (вычитаются) 11,99 0,29
Расходы на производство, включая коммерческие расходы 1 284,39 31,22
Вспомогательные материалы на технологические цели 27,73 0,67
Топливо и энергия, включая воду и пар на технологические цели 52,94 1,29
Расходы на подготовку и освоение производства 2,22 0,05
Расходы на содержание и эксплуатацию оборудования 6,79 0,17
Заработная плата с отчислениями на cоциальные нужды 518,94 12,61
Общехозяйственные (общезаводские) расходы 237,40 5,77
Общепроизводственные (цеховые) расходы 173,07 4,21
Прочие производственные расходы 52,15 1,27
Коммерческие расходы 213,15 5,18
Полная себестоимость единицы продукции 2 351,90 57,16
Фактическая прибыль, убыток (-) 309,04 7,51
Отпускная цена без НДС и других видов налогов 2 660,93 64,67
НДС 294,68 7,16
Отпускная цена с НДС, акцизом и другими налогами 2 955,61 71,83
Плата за доставку продукции (товара) покупателям, осуществляемую предприятием 1,34 0,03
Отпускная цена с НДС, акцизом и др.налогами, включая плату за доставку продукции (товара) покупателям, осуществляемую предприятием 2 956,95 71,87
Оборот сферы обращения 1 157,60 28,13
Торговая надбавка (без НДС) 1 052,17 25,57
Затраты по доставке и продаже товара 418,22 10,16
в том числе затраты организаций розничной торговли по доставке товара 45,52 1,11
Прибыль организаций розничной торговли 633,95 15,41
НДС, начисленный организациям розничной торговли 105,43 2,56
Розничная цена товара 4 114,55 100,00

How to read this table

Rows in this dataset are categorized by cost type, such as primary raw materials and other materials. Comparing these indicators shows the proportion of the price allocated to resource procurement versus other expenses. Percentage data allows for a comparison of the scale of each cost item, even when absolute values in rubles vary significantly

The same indicator in other breakdowns (15)

More in the section Prices, inflation»

Period and application

Price statistics for preschool children's goods are relevant for analyzing inflation and production costs. Information is updated according to the Rosstat price monitoring schedule. The data is useful for economists, retailers, and those studying market conditions in the children's goods segment