TAMBAHAN MODAL DISETOR ADDITIONAL PAID-IN CAPITAL PENJUALAN SALES
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2014 dan untuk Periode Sembilan 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 September 30, 2014 and
for the Nine Months Period Then Ended Expressed in thousands of Rupiah,
unless otherwise stated
82
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 September
Period ended September 30 2014
2013
Beban pemeliharaan 252.860.741
151.210.909 Upkeep costs
Beban panen 132.008.417
89.322.008 Harvesting costs
Alokasi beban tidak langsung 155.191.994
110.287.242 Allocation of indirect costs
Beban penyusutan dan amortisasi 109.872.521
80.279.845 Depreciation and amortization
Beban produksi TBS 649.933.673
431.100.004 FFB production costs
Saldo awal TBS 417.961
346.976 Beginning balance of FFB
Pembelian TBS - pihak ketiga 979.170.406
509.483.767 FFB purchase - third parties
TBS tersedia 1.629.522.040
940.930.747 FFB available for production
Saldo akhir TBS 2.175.601
2.172.341 Ending balance of FFB
Pemakaian TBS untuk produksi 1.627.346.439
938.758.406 FFB consumed for production
Pemakaian TBS untuk produksi FFB consumed for production -
minyak sawit mentah dan inti sawit 1.588.310.932
902.684.102 CPO and PK
Pemakaian TBS untuk produksi FFB consumed for production -
kecambah 10.457.772
5.315.259 germinated seeds
Beban pokok penjualan - TBS 28.577.735
30.759.045 Cost of sales - FFB
Pemakaian TBS untuk produksi FFB consumed for production
minyak sawit mentah dan inti sawit 1.588.310.932
902.684.102 CPO and PK
Beban pengolahan Manufacturing cost
Minyak sawit mentah dan inti sawit 59.368.314
44.797.411 CPO and PK
Alokasi beban tak langsung Allocation of indirect costs
dan beban penyusutan 60.941.587
53.541.068 and depreciation expenses
Beban pokok produksi 1.708.620.833
1.001.022.581 Costs of goods manufactured
Pembelian CPO dan PK - pihak ketiga -
24.919.289 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 126.689.991
132.148.405 CPO and PK
Beban pokok penjualan - minyak Cost of sales -
sawit mentah dan inti sawit 1.694.393.510
1.120.280.567 CPO and PK
FFB consumed for production - Pemakaian TBS untuk produksi - kecambah
10.457.772 5.315.259
germinated seeds Beban pokok produksi kecambah
9.506.966 7.761.587
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
35.359.053 20.260.956
seeds
Beban pokok penjualan - kecambah 9.959.452
7.146.978 Cost of sales - germinated seeds
Beban pokok penjualan - lainnya 45.759.959
35.619.589 Cost of sales - others
Total beban pokok penjualan 1.778.690.656
1.193.806.179 Total cost of sales
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 30 September 2014 dan untuk Periode Sembilan 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 September 30, 2014 and
for the Nine Months Period Then Ended Expressed in thousands of Rupiah,
unless otherwise stated
83
25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued