BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued

PT PERKEBUNAN NUSANTARA X PERSERO | LAPORAN TAHUNAN 2013 348 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Dalam Rupiah In Rupiah PT. PERKEBUNAN NUSANTARA X PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES 30. BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued 30. Gula Sugar Tetes Mollases Jumlah Total Jumlah Pindahan 1.041.123.323.182 - 1.190.552.814.636 Total Move Persediaan awal dalam proses 8.867.174.131 - 8.867.174.131 Persediaan akhir dalam proses 12.942.996.230 - 12.942.996.230 Jumlah beban pokok produksi 1.037.047.501.083 - 1.186.476.992.537 Persediaan siap dijual 1.046.284.742.257 4.049.583.093 1.199.763.816.804 Persediaan akhir Barang Jadi: Ending-Finished goods : Gula 190.122.994.901 - 190.122.994.901 Sugar Tetes - 18.186.303.227 18.186.303.227 Mollases 856.161.747.356 14.136.720.134 991.454.518.676 b. Perhitungan Beban Pokok Penjualan Tembakau Calculation of tobacco cost of goods solds b. 2013 2012 Terdiri dari : Consists of : - Kebun Kertosari 95.640.010.605 123.276.567.814 Kertosari Plantation - - Kebun Ajong Gayasan 177.304.445.996 99.367.418.670 Ajong Gayasan Plantation - - Kebun Wedibirit 83.335.409.781 44.054.889.583 Wedibirit Plantation - - - - 1.574.216.792 Jumlah 356.279.866.382 265.124.659.275 Total Perhitungan beban pokok adalah sebagai berikut : Calculation of cost of goods solds are as follow: Persediaan Awal Barang Jadi 60.291.658.999 35.535.466.347 Beginning inventory of nished goods Beban Pokok Produksi Cost of goods manufactured - Beban Tanaman 144.500.121.577 113.527.454.638 Plantation expense - - Beban Pengolahan 75.531.752.671 67.444.906.077 Manufacturing exspense - - Beban Umum dan Administrasi 37.814.173.425 28.990.844.171 General and administration exspense - - PenyusutanAmortisasi 4.661.381.656 3.628.869.534 Depreciationamortization - Jumlah 262.507.429.329 213.592.074.420 Total Persediaan awal dalam proses 167.316.770.044 243.605.547.551 Beginning inventory of processed goods Persediaan akhir dalam proses 112.157.617.386 167.316.770.044 Ending inventory of processed goods Jumlah beban pokok produksi 317.666.581.987 289.880.851.927 Total manufacturing exspense Persediaan siap dijual 377.958.240.986 325.416.318.274 Inventory ready to be sold Persediaan akhir Barang Jadi 21.678.374.604 60.291.658.999 Ending Inventory of finished goods Jumlah beban pokok penjualan tembaka 356.279.866.382 265.124.659.275 Total Cost of goods sold of tobacco Ending inventory of processed goods Total manufacturing exspense Inventory ready to be sold Jumlah beban pokok penjualan gula dan tetes COGS Sugar and Mollases Pembelian waring dari Entitas Anak yang dieliminasi Waring Purchase of subsidiaries which are eliminated Tahun 2012 Beginning inventory of processed goods ANNUAL REPORT 2013 | PT PERKEBUNAN NUSANTARA X PERSERO 349 CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS UNTUK TAHUN YANG BERAKHIR 31 DESEMBER 2013 DAN 2012 FOR THE YEARS ENDED DECEMBER 31, 2013 AND 2012 Dalam Rupiah In Rupiah PT. PERKEBUNAN NUSANTARA X PERSERO DAN ENTITAS ANAKAND SUBSIDIARIES 30. BEBAN POKOK PENJUALAN Lanjutan COST OF GOODS SOLD Continued 30.