Beban umum dan administrasi General and administrative expenses Keuntungan lainnya, bersih Other gains, net
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 540 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Figures in tables are expressed in million of Rupiah, unless otherwise stated
20. BEBAN POKOK PENJUALAN 20. COST OF GOODS SOLD
2012 2011
Bahan baku yang digunakan 2,402,323
1,924,914 Raw materials used
Pita cukai, termasuk PPN 5,791,483
5,163,984 Excise stamps and related VAT
Tenaga kerja langsung 299,624
385,717 Direct labor
Beban pabrikasi 316,026
292,868 Factory overheads
Royalti 32,799
27,117 Royalty
Jumlah biaya produksi 8,842,255
7,794,600 Total manufacturing cost
Barang setengah jadi Semi finished goods
- Saldo awal 821,473
847,661 Beginning balance -
- Pembelian 14,798
20,977 Purchases -
- Saldo akhir 1,283,121
821,473 Ending balance -
Beban pokok produksi 8,395,405
7,841,765 Cost of goods manufactured
Persediaan barang jadi Finished goods
- Saldo awal 414,801
403,159 Beginning balance -
- Lain-lain 84,361
74,113 Others -
- Saldo akhir 545,744
414,801 Ending balance -
Beban pokok penjualan 8,180,101
7,756,010 Cost of goods sold
Kecuali pembelian pita cukai dari kantor Bea dan Cukai, tidak ada pembelian dari pemasok
individu yang melebihi 10 dari jumlah beban pokok penjualan konsolidasian.
Except for purchase of excise stamps from Customs office, there is no purchase from
individual supplier exceeding 10 of total consolidated cost of goods sold.
Lihat Catatan 23 untuk informasi mengenai beban pokok penjualan berdasarkan segmen
operasi. See Note 23 for the information on cost of
goods sold by operating segment.
21. BEBANPENGHASILAN OPERASI 21. OPERATING EXPENSESINCOME
a. Beban penjualan a. Selling expenses
2012 2011
Promosi dan iklan 787,894
709,450 Advertising and promotion
Kompensasi karyawan 217,314
130,149 Employee compensation
Perbaikan dan pemeliharaan 64,413
6,960 Repairs and maintenance
Provisi dan penghapusan persediaan
64,181 59,165
Inventory provision and write-off Sewa
62,160 48,253
Rental Pengiriman
52,265 47,254
Delivery Penelitian dan pengembangan
39,142 12,161
Research and development Perjalanan dan akomodasi
22,264 13,517
Travel and accommodation Transportasi
14,813 13,105
Transportation Jasa profesional
13,770 12,437
Professional fees Kantor dan administrasi
9,775 5,619
Office and administration Honorarium
9,711 2,719
Honorarium Pelatihan dan pengembangan
7,950 885
Training and development Listrik, air dan telepon
3,941 2,316
Electricity, water and telephone Rokok untuk pegawai
3,659 3,045
Cigarettes for employees Sumbangan dan perjamuan
1,426 3,870
Donation and entertainment Lainnya masing - masing
dibawah Rp 3.000 9,079
5,869 Others each below Rp 3,000
1,383,757 1,076,774
48
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 541 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Figures in tables are expressed in million of Rupiah, unless otherwise stated
21. BEBANPENGHASILAN OPERASI lanjutan 21. OPERATING EXPENSESINCOME continued
b. Beban umum dan administrasi b. General and administrative expenses
2012 2011
Kompensasi karyawan 242,745
276,108 Employee compensation
Jasa technical and advisory 77,881
50,248 Technical and advisory fees
Employee-related recharges 35,856
20,247 Employee-related recharges
Penyusutan 34,205
35,325 Depreciation
Pemeliharaan sistem informasi 28,217
9,174 Information system maintenance
Asuransi 15,663
10,179 Insurance
Listrik, air dan telepon 14,075
16,801 Electricity, water and telephone
Kantor dan administrasi 12,982
7,921 Office and administration
Perbaikan dan pemeliharaan 11,241
11,664 Repairs and maintenance
Jasa profesional 11,199
29,662 Professional fees
Perjalanan dan akomodasi 8,720
11,885 Travel and accommodation
Pelatihan dan pengembangan 8,271
17,363 Training and development
Sewa 6,469
5,610 Rental
Honorarium 5,801
6,210 Honorarium
Perijinan dan pajak 4,588
6,295 Tax and licenses
Pengiriman 4,394
5,849 Delivery
Sumbangan dan perjamuan 4,080
3,025 Donation and entertainment
Biaya legal 2,545
50,918 Legal expense
Penurunan nilai aset tetap 390
6,654 Impairment of fixed assets
Lain-lain masing-masing dibawah Rp 3.000
7,920 4,556
Others each below Rp 3,000 537,242
585,694 Lihat Catatan 22 untuk informasi mengenai
transaksi beban usaha dengan pihak berelasi.
See Note 22 for the information on operating expenses transacted with related parties.
c. Keuntungan lainnya, bersih c. Other gains, net
2012 2011
Keuntungan atas pelepasan Gain on disposal of
aset yang dimiliki untuk dijual 63,120
- assets held for sale
Kerugiankeuntungan atas Lossgain on disposal of
pelepasan aset tetap 1,508
9,030 fixed assets
Kerugian selisih kurs, bersih 8,800
1,830 Loss on foreign exchange, net
Lain-lain, bersih 9,852
12,318 Miscelaneous, net
62,664 19,518
49
PT BENTOEL INTERNASIONAL INVESTAMA TBK DAN ENTITAS ANAKAND SUBSIDIARIES
Lampiran 542 Schedule CATATAN ATAS LAPORAN KEUANGAN
KONSOLIDASIAN 31 DESEMBER 2012 DAN 2011
Angka dalam tabel dinyatakan dalam jutaan Rupiah, kecuali dinyatakan lain
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
31 DECEMBER 2012 AND 2011
Figures in tables are expressed in million of Rupiah, unless otherwise stated
22. INFORMASI MENGENAI PIHAK BERELASI 22. RELATED PARTY INFORMATION