SALDO LABA RETAINED EARNINGS
Indonesian language.
PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2009 dan 2008
Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2009 and 2008
Expressed in rupiah, unless otherwise stated
66
22. BEBAN POKOK PENDAPATAN 22. COST OF REVENUES
Rincian beban pokok pendapatan adalah sebagai berikut:
The details of cost of revenues are as follows:
2009 2008
Bahan baku yang digunakan 930.142.983.489
957.687.605.408 Raw materials used
Upah buruh langsung 429.153.541.633
422.752.381.965 Direct labor
Bahan bakar dan listrik 2.413.198.291.844
2.743.320.860.022 Fuel and power
Beban pabrikasi 1.111.876.007.290
1.193.065.189.156 Manufacturing overhead
Jumlah Beban Pabrikasi 4.884.370.824.256
5.316.826.036.551 Total Manufacturing Cost
Persediaan Barang dalam Proses Work in Process Inventory
Awal tahun 166.788.983.195
99.827.261.175 At beginning of year
Akhir tahun 132.289.504.649 166.788.983.195
At end of year Beban Pokok Produksi
4.918.870.302.802 5.249.864.314.531
Cost of Goods Manufactured Persediaan Barang Jadi
Finished Goods Inventory Awal tahun
129.399.470.393 71.194.385.497
At beginning of year Lain-lain
1.930.513.346 10.821.762.843
Others Akhir tahun
84.799.690.348 129.399.470.393 At end of year
Beban Pokok Penjualan sebelum Cost of Goods Sold before
Beban Pengepakan 4.965.400.596.193
5.202.480.992.478 Packing Cost
Beban Pengepakan 502.617.137.191
553.453.625.586 Packing Cost
Jumlah Beban Pokok Pendapatan 5.468.017.733.384
5.755.934.618.064 Total Cost of Revenues
Jumlah kewajiban sehubungan dengan biaya pabrikasi
yang telah
terjadi tetapi
belum ditagih ke Perusahaan dan Anak Perusahaan
masing-masing sebesar Rp139.178.716.818 dan Rp91.279.910.612 pada tanggal 31 Desember
2009 dan 2008, disajikan sebagai bagian dari “Biaya Masih Harus Dibayar” pada neraca
konsolidasi. Liabilities related to manufacturing cost which had
been incurred but not yet billed to the Company and Subsidiaries amounting to Rp139,178,716,818
and Rp91,279,910,612 as of December 31, 2009 and 2008, respectively, are presented as part of
“Accrued Expenses” in the consolidated balance sheets.
Tidak terdapat pembelian dari satu pemasok yang melebihi 10 dari pendapatan konsolidasi.
There are no aggregate purchases from any individual supplier which exceeded 10 of
consolidated revenues.
23. BEBAN USAHA 23. OPERATING EXPENSES
Rincian beban usaha adalah sebagai berikut: The details of operating expenses are as follows:
2009 2008
Beban Pengangkutan dan Penjualan Delivery and Selling Expenses
Pengangkutan, bongkar muat dan transportasi
1.031.774.049.860 1.173.116.811.227
Delivery, loading and transportation Gaji, upah dan kesejahteraan karyawan
Salaries, wages and employee benefits Catatan 24
48.979.059.482 47.456.228.801
Note 24 Sewa
23.300.970.942 17.490.168.631
Rental Iklan dan promosi
14.645.272.996 28.930.776.351
Advertising and promotion Penyusutan
14.454.002.028 9.430.896.562
Depreciation Pajak dan perizinan
8.382.113.801 6.869.929.939
Taxes and licenses Honorarium tenaga ahli
7.205.614.910 6.284.013.881
Professional fees Listrik dan air
2.346.937.543 2.376.861.266
Electricity and water Perbaikan dan pemeliharaan
2.210.757.891 2.044.169.148
Repairs and maintenance Kantong semen pengganti
2.177.480.505 1.973.506.645
Spare bags
Indonesian language.
PT INDOCEMENT TUNGGAL PRAKARSA Tbk DAN ANAK PERUSAHAAN
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASI
Tahun yang Berakhir pada Tanggal-tanggal 31 Desember 2009 dan 2008
Disajikan dalam rupiah, kecuali dinyatakan lain PT INDOCEMENT TUNGGAL PRAKARSA Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS Years Ended December 31, 2009 and 2008
Expressed in rupiah, unless otherwise stated
67
23. BEBAN USAHA lanjutan 23. OPERATING EXPENSES continued
2009 2008
Beban Pengangkutan dan Penjualan Delivery and Selling Expenses
lanjutan
continued
Pengujian dan penelitian 2.162.759.667
2.440.618.496 Research and testing
Komunikasi 1.693.483.728
1.413.575.557 Communication
Pengobatan 1.593.203.044
1.645.718.293 Medical expense
Lain-lain 2.942.668.813
3.293.396.358 Miscellaneous
Jumlah Beban Pengangkutan dan Penjualan
1.163.868.375.210 1.304.766.671.155
Total Delivery and Selling Expenses
Beban Umum dan Administrasi General and Administrative Expenses
Gaji, upah dan kesejahteraan karyawan Salaries, wages and employee benefits
Catatan 24 144.333.615.137
146.670.355.436 Note 24
Sewa 18.177.640.063
16.824.391.151 Rental
Honorarium tenaga ahli 11.471.111.062
8.210.275.781 Professional fees
Perjalanan dan transportasi 10.703.517.439
9.964.000.093 Travelling and transportation
Penyusutan 10.131.500.825
10.434.323.125 Depreciation
Hubungan masyarakat 7.560.094.736
4.583.355.137 Public relations
Publikasi dan sponsor 7.095.229.475
1.521.362.890 Publications and sponsorships
Sumbangan 6.909.550.574
7.154.754.022 Donations
Pengobatan 5.758.356.272
5.602.585.047 Medical
Pelatihan dan seminar 5.755.904.713
7.415.159.714 Training and seminars
Komunikasi 4.568.974.619
5.534.716.975 Communication
Perbaikan dan pemeliharaan 4.563.723.304
5.647.753.093 Repairs and maintenance
Asuransi 2.151.379.719
1.734.998.869 Insurance
Alat tulis kantor 1.867.154.605
1.823.136.788 Stationery and office supplies
Listrik dan air 1.662.611.066
1.107.516.704 Electricity and water
Beban bank 1.154.240.640
363.649.188 Bank charges
Pajak dan perizinan 955.298.305
3.108.214.873 Taxes and licenses
Percetakan dan fotokopi 605.371.044
1.104.485.534 Printing and photocopying
Lain-lain Catatan 26k 5.839.503.409
21.123.413.115 Miscellaneous Note 26k
Jumlah Beban Umum dan Administrasi 251.264.777.007
259.928.447.535 Total General and Administrative Expenses
Jumlah Beban Usaha 1.415.133.152.217
1.564.695.118.690 Total Operating Expenses