IMBALAN KERJA Lanjutan GG Annual Report 2014.

PT GUDANG GARAM Tbk DAN ENTITAS ANAK PT GUDANG GARAM Tbk AND SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIANNOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS TAHUN BERAKHIR 31 DESEMBER 2014 DAN 2013YEARS ENDED 31 DECEMBER 2014 AND 2013 Dalam jutaan rupiah, kecuali dinyatakan khususIn millions of rupiah, unless otherwise specified 35

22. BIAYA POKOK PENJUALAN

22. COST OF SALES

2014 2013 Rokok dan kertas karton: Cigarettes and paperboard: Biaya produksi langsung: Direct production costs: Bahan baku yang digunakan 13,856,909 11,492,269 Raw materials used Upah langsung 597,274 780,326 Direct labor Biaya produksi tak langsung 2,787,982 2,245,275 Indirect production costs Total biaya produksi 17,242,165 14,517,870 Total production costs Persediaan awal barang dalam pengolahan 520,058 447,583 Beginning balance of goods in process Persediaan akhir barang dalam pengolahan 759,919 520,058 Ending balance of goods in process Biaya pokok produksi 17,002,304 14,445,395 Cost of goods manufactured Pita cukai, PPN dan pajak pokok 35,231,120 29,765,231 Excise duty ribbons, VAT and cigarette tax 52,233,424 44,210,626 Persediaan awal barang jadi dagangan 3,778,575 3,656,062 Beginning balance of finished goods merchandise inventories Pembelian barang dagangan 107,926 145,194 Purchase of merchandise inventories Persediaan akhir barang jadi dagangan 4,600,599 3,778,575 Ending balance of finished goods merchandise inventories Barang jadi untuk promosi dan lain-lain 134,468 143,825 Finished goods for promotion and others Biaya pokok penjualan rokok dan kertas karton 51,384,858 44,089,482 Cost of sales of cigarettes and paperboard Biaya pokok penjualan lain-lain 421,426 473,614 Cost of other sales 51,806,284 44,563,096

23. BEBAN USAHA

23. OPERATING EXPENSES

2014 2013 Beban Penjualan: Selling expenses: Transportasi, pengangkutan, iklan, promosi dan beban pemasaran lainnya 1,355,056 1,573,209 Transportation, freight, advertising,  promotion and other marketing expenses Kompensasi karyawan 805,504 434,202 Employees’ compensation Keperluan kantor, perbaikan dan pemeliharaan 345,929 354,553 Office supplies, repairs and maintenance Penyusutan aset tetap 80,367 69,900 Depreciation of fixed assets Lain-lain 104,795 54,073 Miscellaneous 2,691,651 2,485,937