BIAYA POKOK PENJUALAN COST OF SALES BEBAN USAHA OPERATING EXPENSES

PT Gudang Garam Tbk 32

22. BIAYA POKOK PENJUALAN

22. COST OF SALES

30 Juni 30 Juni June June 2015 2014 Rokok dan kertas karton: Cigarettes and paperboard: Biaya produksi langsung: Direct production costs: Bahan baku yang digunakan 6,321,498 7,210,568 Raw materials used Upah langsung 290,394 313,622 Direct labor Biaya produksi tak langsung 1,559,192 1,394,907 Indirect production costs Total biaya produksi 8,171,084 8,919,097 Total production costs Persediaan awal barang dalam pengolahan 759,919 520,058 Beginning balance of goods in process Persediaan akhir barang dalam pengolahan 266,824 398,632 Ending balance of goods in process Biaya pokok produksi 8,664,179 9,040,523 Cost of goods manufactured Pita cukai, PPN dan Pajak rokok 18,717,844 19,180,778 Excise duty ribbons,VAT and cigarette tax 27,382,023 28,221,301 Persediaan awal barang jadi Beginning balance of finished goods dagangan 4,600,599 3,778,575 merchandise inventories Pembelian barang dagangan 61,305 58,976 Purchase of merchandise inventories Persediaan akhir barang jadi Ending balance of finished goods dagangan 5,702,686 6,143,997 merchandise inventories Barang jadi untuk promosi dan lain-lain 82,316 71,850 Finished goods for promotion and others Biaya pokok penjualan rokok Cost of sales of cigarettes dan kertas karton 26,258,925 25,843,005 and paperboard Biaya pokok penjualan lain-lain 96,888 351,088 Cost of other sales 26,355,813 26,194,093

23. BEBAN USAHA

23. OPERATING EXPENSES

30 Juni 30 Juni June June 2015 2014 BEBAN PENJUALAN: SELLING EXPENSES: Transportasi, pengangkutan, iklan, promosi dan Transportation, freight, advertising, promotion beban pemasaran lainnya 1,044,973 714,152 and other marketing expenses Kompensasi karyawan 445,963 365,991 Employees compensation Keperluan kantor, perbaikan dan pemeliharaan 252,534 201,517 Office supplies, repairs and maintenance Penyusutan aset tetap 48,409 36,893 Depreciation of fixed assets Lain-lain 59,813 44,456 Miscellaneous 1,851,692 1,363,009 BEBAN UMUM DAN ADMINISTRASI: GENERAL AND ADMINISTRATIVE EXPENSES: Kompensasi karyawan 427,024 407,343 Employees compensation Perbaikan dan pemeliharaan 152,323 174,656 Repairs and maintenance Listrik dan air 82,035 76,940 Utilities Penyusutan aset tetap 132,865 96,636 Depreciation of fixed assets Keperluan kantor, komunikasi, jasa profesional 30,958 22,770 Office supplies, communication, professional fees Asuransi 33,352 14,779 Insurance Perjalanan dinas, akomodasi 38,967 37,878 Travelling, accommodation Sumbangan, jamuan tamuatensi relasi, Donations, entertainment, Pajak Bumi dan Bangunan 20,010 13,300 Tax on Land and Building Lain-lain 194,950 193,350 Miscellaneous 1,112,484 1,037,652 2,964,176 2,400,661 PT Gudang Garam Tbk 33

24. LABA PER SAHAM