BIAYA POKOK PENJUALAN BEBAN USAHA
PT Gudang Garam Tbk
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22. BIAYA POKOK PENJUALAN 22.
COST OF SALES
30 Juni 30 Juni
June June
2013 2012
Rokok dan kertas karton: Cigarettes and paperboard:
Biaya produksi langsung: Direct production costs:
Bahan baku yang digunakan 5,845,391
4,678,293 Raw materials used
Upah langsung 356,160
380,736 Direct labor
Biaya produksi tak langsung 1,074,605
932,028 Indirect production costs
Total biaya produksi 7,276,156
5,991,057 Total production costs
Persediaan awal barang dalam pengolahan 447,583
560,022 Beginning balance of goods in process
Persediaan akhir barang dalam pengolahan 330,748
232,303 Ending balance of goods in process
Biaya pokok produksi 7,392,991
6,318,776 Cost of goods manufactured
Pita cukai dan PPN rokok 15,788,670
12,951,323 Excise duty ribbons and VAT on cigarettes
23,181,661 19,270,099
Persediaan awal barang jadi Beginning balance of finished goods
dagangan 3,656,062
3,163,127 merchandise inventories
Pembelian barang dagangan 91,082
127,228 Purchase of merchandise inventories
Persediaan akhir barang jadi Ending balance of finished goods
dagangan 5,699,864
4,014,989 merchandise inventories
Barang jadi untuk promosi dan lain-lain 672
582 Finished goods for promotion and others
Biaya pokok penjualan rokok Cost of sales of cigarettes
dan kertas karton 21,228,269
18,544,883 and paperboard
Biaya pokok penjualan lain-lain 109,739
466,106 Cost of other sales
21,338,008 19,010,989
Dalam bulan Januari – Juni 2013 dan 2012, tidak ada pembelian
dari pemasok yang melebihi 10 dari total penjualan pendapatan usaha.
In January
–
June 2013 and 2012, no purchases from any supplier exceeded 10 of total sales operating revenue.
23. BEBAN USAHA 23.
OPERATING EXPENSES
30 Juni 30 Juni
June June
2013 2012
BEBAN PENJUALAN: SELLING EXPENSES:
Transportasi, pengangkutan, iklan, promosi dan Transportation, freight, advertising, promotion
beban pemasaran lainnya 708,621
446,156 and other marketing expenses
Kompensasi karyawan 198,321
151,686 Employees compensation
Keperluan kantor, perbaikan dan pemeliharaan 239,999
94,391 Office supplies, repairs and maintenance
Penyusutan aset tetap 34,572
30,708 Depreciation of fixed assets
Lain-lain 25,169
30,760 Miscellaneous
1,206,682 753,701
BEBAN UMUM DAN ADMINISTRASI: GENERAL AND ADMINISTRATIVE EXPENSES:
Kompensasi karyawan 397,165
354,555 Employees compensation
Perbaikan dan pemeliharaan 101,878
68,598 Repairs and maintenance
Listrik dan air 65,051
55,395 Utilities
Penyusutan aset tetap 34,214
32,281 Depreciation of fixed assets
Keperluan kantor, komunikasi, jasa profesional 30,578
33,596 Office supplies, communication, professional fees
Asuransi 22,076
24,666 Insurance
Perjalanan dinas, akomodasi 26,837
23,225 Travelling, accommodation
Sumbangan, jamuan tamuatensi relasi, Donations, entertainment,
Pajak Bumi dan Bangunan 8,473
10,765 Tax on Land and Building
Lain-lain 176,122
161,449 Miscellaneous
862,394 764,530
2,069,076 1,518,231
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