MODAL SAHAM arna annual report 2011
25. BEBAN POKOK PENJUALAN
Rincian beban pokok penjualan adalah sebagai berikut:25. COST OF GOODS SOLD
The details of cost of goods sold are as follows: 2011 2010 Bahan baku yang digunakan 238.876.140.773 212.053.821.853 Raw materials used Upah buruh langsung 16.958.823.981 14.318.005.429 Direct labor Beban pabrikasi 379.379.822.574 352.959.395.398 Manufacturing overhead Jumlah beban produksi 635.214.787.328 579.331.222.680 Total production cost Persediaan barang dalam proses Work in process Awal tahun 2.507.258.424 2.250.696.310 At beginning of year Akhir tahun 2.192.093.488 2.507.258.424 At end of year Beban pokok produksi 635.529.952.264 579.074.660.566 Cost of goods manufactured Persediaan barang jadi Finished goods Awal tahun 16.944.896.642 3.766.546.757 At beginning of year Akhir tahun 2.209.177.551 16.944.896.642 At end of year Lain-lain – realisasi atas laba tahun Others - realization of the lalu yang belum terealisasi 13.384.112.539 - last year unrealized profit Beban pokok penjualan 636.881.558.816 565.896.310.681 Cost of goods sold Pada tahun 2011 dan 2010, tidak ada pembelian dari masing-masing pemasok yang melebihi 10 dari penjualan bersih. In 2011 and 2010, no purchases from any individual suppliers exceeded 10 of net sales.26. BEBAN USAHA
Rincian beban usaha adalah sebagai berikut:26. OPERATING EXPENSES
The details of operating expenses are as follows: 2011 2010 Beban penjualan Selling expenses Pengangkutan dan pengiriman 94.917.308.146 79.292.939.740 Transportation and loading Gaji, upah dan kesejahteraan karyawan 4.502.304.417 3.508.978.791 Salaries, wages and employee benefits Promosi dan iklan 860.471.596 2.102.421.060 Promotion and advertising Transportasi 608.384.896 553.621.466 Transportation Perlengkapan kantor 335.464.172 293.076.165 Office supplies Sumbangan dan representasi 296.635.394 279.585.602 Donations and representation Penyusutan aset tetap Catatan 10 288.583.676 248.662.075 Depreciation of fixed assets Note 10 Lain-lain 3.280.476.701 2.278.947.193 Others Jumlah 105.089.628.998 88.558.232.092 Total Beban umum dan administrasi General and administrative expenses Gaji, upah dan kesejahteraan karyawan 15.232.997.172 11.913.577.765 Salaries, wages and employee benefits Jasa profesional 5.432.083.257 8.144.602.234 Professional fees Sumbangan dan representasi 1.562.743.057 273.765.753 Donations and representation Penyusutan aset tetap Catatan 10 1.530.409.772 1.318.644.054 Depreciation of fixed assets Note 10 Perjalanan dinas dan transportasi 1.430.110.059 1.494.861.291 Travelling and transportation Perlengkapan kantor 1.183.799.269 1.541.252.010 Office supplies Asuransi 357.330.499 296.742.196 Insurance Listrik dan air 355.500.838 313.688.310 Electricity and water Telekomunikasi 188.189.149 114.493.118 Communication Pemeliharaan dan perbaikan 145.206.218 248.860.377 Repairs and maintenance Lain-lain 4.323.391.580 2.922.611.998 Others Jumlah 31.741.760.870 28.583.099.106 Total Jumlah beban usaha 136.831.389.868 117.141.331.198 Total operating expensesParts
» U M U M a. Pendirian perusahaan
» GENERAL a. The Company’s establishment
» Penawaran umum saham perusahaan The Company’s public offering
» Susunan Entitas Anak The Company’s Subsidiaries
» Susunan Entitas Anak lanjutan
» The Company’s Subsidiaries continued
» Dewan komisaris, direksi, komite audit
» Commissioners, directors, audit committee
» U M U M lanjutan d. Dewan komisaris, direksi, komite audit
» GENERAL continued d. Commissioners, directors, audit committee
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING a. Dasar
» Basis of preparation of the consolidated financial statements
» Basis of preparation of the consolidated financial statements continued
» Principles of consolidation Sejak Tanggal 1 Januari 2011
» Principles of consolidation continued Sejak Tanggal 1 Januari 2011 lanjutan
» Prinsip-prinsip konsolidasi lanjutan Principles of consolidation continued
» Cash equivalents IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Cadangan penurunan nilai piutang
» Allowance for impairments of receivables
» Persediaan IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Inventories IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Prepaid expenses IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Transaksi dengan pihak-pihak berelasi
» Transactions with related parties
» IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Fixed assets continued IKHTISAR KEBIJAKAN AKUNTANSI PENTING
» Penurunan nilai aset non-keuangan
» Impairment of non-financial assets
» Biaya pinjaman SUMMARY OF SIGNIFICANT ACCOUNTING
» Borrowing costs SUMMARY OF SIGNIFICANT ACCOUNTING
» Stock issuance costs SUMMARY OF SIGNIFICANT ACCOUNTING
» Pengakuan pendapatan dan beban
» Revenue and expense recognition
» Imbalan kerja karyawan SUMMARY OF SIGNIFICANT ACCOUNTING
» Employee benefits SUMMARY OF SIGNIFICANT ACCOUNTING
» Transaksi dan saldo dalam mata uang asing
» Foreign currency transactions and balances
» Pajak penghasilan badan SUMMARY OF SIGNIFICANT ACCOUNTING
» Corporate income tax SUMMARY OF SIGNIFICANT ACCOUNTING
» Earnings per share SUMMARY OF SIGNIFICANT ACCOUNTING
» Restrukturisasi entitas sepengendali SUMMARY OF SIGNIFICANT ACCOUNTING
» Restructuring transactions of entities under common control
» Pelaporan segmen SUMMARY OF SIGNIFICANT ACCOUNTING
» Segment reporting Instrumen keuangan Financial instruments
» Instrumen keuangan lanjutan SUMMARY OF SIGNIFICANT ACCOUNTING
» Aset keuangan Financial assets
» Instrumen keuangan lanjutan Financial instruments continued
» Aset keuangan lanjutan Financial assets continued
» IKHTISAR KEBIJAKAN AKUNTANSI POKOK lanjutan
» Biaya perolehan yang diamortisasi dari instrumen keuangan
» Amortized cost SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES continued
» Penerapan standar akuntansi revisi lain dan
» Pertimbangan Judgment MANAGEMENT’S USE
» Judgment continued Penentuan MANAGEMENT’S USE
» Estimasi dan Asumsi Estimates and Assumptions
» PENGGUNAAN PERTIMBANGAN, PENGGUNAAN PERTIMBANGAN, PENGGUNAAN PERTIMBANGAN,
» Estimates and Assumptions continued
» PENGGUNAAN PERTIMBANGAN, arna annual report 2011
» KAS DAN SETARA KAS lanjutan CASH AND CASH EQUIVALENTS continued
» PIUTANG USAHA arna annual report 2011
» TRADE RECEIVABLES arna annual report 2011
» PIUTANG USAHA lanjutan TRADE RECEIVABLES continued
» PIUTANG LAIN-LAIN OTHER RECEIVABLES
» PERSEDIAAN arna annual report 2011
» INVENTORIES arna annual report 2011
» PREPAID EXPENSES arna annual report 2011
» ASET LANCAR LAIN-LAIN OTHER CURRENT ASSETS
» ASET TETAP arna annual report 2011
» FIXED ASSETS arna annual report 2011
» ASET TETAP lanjutan arna annual report 2011
» FIXED ASSETS continued arna annual report 2011
» ASET TETAP lanjutan FIXED ASSETS continued
» OTHER NON-CURRENT ASSETS This account consists of:
» HUTANG JANGKA PENDEK arna annual report 2011
» SHORT-TERM DEBTS This account consists of the following:
» HUTANG JANGKA PENDEK lanjutan SHORT-TERM DEBTS continued
» HUTANG USAHA KEPADA PIHAK KETIGA
» TRADE PAYABLES TO THIRD PARTIES
» HUTANG USAHA KEPADA PIHAK KETIGA lanjutan
» TRADE PAYABLES arna annual report 2011
» HUTANG LAIN-LAIN OTHER PAYABLES
» ACCRUED EXPENSES arna annual report 2011
» PERPAJAKAN TAXATION arna annual report 2011
» PERPAJAKAN lanjutan TAXATION continued
» HUTANG JANGKA PANJANG LONG-TERM DEBTS
» HUTANG JANGKA PANJANG lanjutan LONG-TERM DEBTS continued
» KEWAJIBAN IMBALAN KERJA EMPLOYEE BENEFITS LIABILITY
» KEWAJIBAN IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
» KEPENTINGAN NONPENGENDALI NON-CONTROLLING INTERESTS
» MODAL SAHAM arna annual report 2011
» CAPITAL STOCK arna annual report 2011
» MODAL SAHAM lanjutan CAPITAL STOCK continued
» TAMBAHAN MODAL DISETOR - BERSIH
» ADDITIONAL PAID-IN CAPITAL - NET
» DIVIDEN KAS arna annual report 2011
» CASH DIVIDEND arna annual report 2011
» DIVIDEN KAS lanjutan CASH DIVIDEND continued
» SELISIH NILAI arna annual report 2011
» DIFFERENCE ARISING FROM RESTRUCTURING TRANSACTIONS OF ENTITIES UNDER COMMON
» PENJUALAN BERSIH arna annual report 2011
» NET SALES arna annual report 2011
» BEBAN POKOK PENJUALAN arna annual report 2011
» BEBAN USAHA arna annual report 2011
» OPERATING EXPENSES arna annual report 2011
» BEBAN LAIN-LAIN - BEBAN KEUANGAN
» OTHER EXPENSES - FINANCE COSTS
» EARNINGS PER SHARE arna annual report 2011
» TRANSAKSI DENGAN arna annual report 2011
» TRANSACTIONS WITH arna annual report 2011
» ASET DAN LIABILITAS KEUANGAN FINANCIAL ASSETS AND LIABILITIES
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL
» ASET DAN LIABILITAS KEUANGAN lanjutan FINANCIAL TUJUAN DAN
» TUJUAN DAN arna annual report 2011
» INFORMASI SEGMEN arna annual report 2011
» SEGMENT INFORMATION arna annual report 2011
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