BEBAN POKOK PENJUALAN COST OF SALES
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of June 30, 2014 and for the Six Months Period Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
79
25. BEBAN POKOK PENJUALAN 25. COST OF SALES
Beban pokok penjualan konsolidasian untuk periode 2014 dan 2013 adalah sebagai berikut:
Consolidated cost of sales for the period ended 2014 and 2013 were as follows:
Periode yang berakhir pada tanggal 30 Juni
Period ended June 30 2014
2013
Beban pemeliharaan 171.328.440
97.665.789 Upkeep costs
Beban panen 81.610.069
58.296.334 Harvesting costs
Alokasi beban tidak langsung 92.713.402
70.483.346 Allocation of indirect costs
Beban penyusutan dan amortisasi 73.425.851
49.533.036 Depreciation and amortization
Beban produksi TBS 419.077.762
275.978.505 FFB production costs
Saldo awal TBS 417.961
346.976 Beginning balance of FFB
Pembelian TBS - pihak ketiga 560.938.646
299.399.202 FFB purchase - third parties
TBS tersedia 980.434.369
575.724.683 FFB available for production
Saldo akhir TBS 2.071.187
2.028.538 Ending balance of FFB
Pemakaian TBS untuk produksi 978.363.182
573.696.145 FFB consumed for production
Pemakaian TBS untuk produksi FFB consumed for production -
minyak sawit mentah dan inti sawit 949.335.908
539.554.064 CPO and PK
Pemakaian TBS untuk produksi FFB consumed for production -
kecambah 6.811.079
3.383.332 germinated seeds
Beban pokok penjualan - TBS 22.216.195
30.758.749 Cost of sales - FFB
Pemakaian TBS untuk produksi FFB consumed for production
minyak sawit mentah dan inti sawit 949.335.908
539.554.064 CPO and PK
Beban pengolahan Manufacturing cost
Minyak sawit mentah dan inti sawit 36.196.381
30.305.108 CPO and PK
Alokasi beban tak langsung Allocation of indirect costs
dan beban penyusutan 39.479.497
36.057.540 and depreciation expenses
Beban pokok produksi 1.025.011.786
605.916.712 Costs of goods manufactured
Pembelian CPO dan PK - pihak ketiga -
6.332.280 CPO and PK purchase - third parties
Barang jadi Finished goods
Saldo awal minyak sawit mentah Beginning balance of
dan inti sawit 112.462.668
226.487.102 CPO and PK
Saldo akhir minyak sawit mentah Ending balance of
dan inti sawit 184.647.266
63.053.017 CPO and PK
Beban pokok penjualan - minyak Cost of sales -
sawit mentah dan inti sawit 952.827.188
775.683.077 CPO and PK
FFB consumed for production - Pemakaian TBS untuk produksi - kecambah
6.811.079 3.383.332
germinated seeds Beban pokok produksi kecambah
4.840.206 5.232.909
Manufacturing cost of germinated seeds Beginning balance of germinated
Saldo awal kecambah 25.353.767
14.331.088 seeds
Ending balance of germinated Saldo akhir kecambah
29.910.779 17.426.741
seeds
Beban pokok penjualan - kecambah 7.094.273
5.520.588 Cost of sales - germinated seeds
Beban pokok penjualan - lainnya 25.504.711
18.922.136 Cost of sales - others
Total beban pokok penjualan 1.007.642.367
830.884.550 Total cost of sales
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 Juni 2014 dan untuk Periode Enam Bulan yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of June 30, 2014 and for the Six Months Period Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
80
25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued