BEBAN POKOK PENJUALAN COST OF GOODS SOLD BEBAN USAHA OPERATING EXPENSES
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 31 Maret 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit
dan Periode Tiga Bulan Yang Berakhir Pada Tanggal 31 Maret 2014 dan 2013
Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS
As of March 31, 2014 Unaudited and December 31, 2013 Audited and
the Three-Month Periods Ended March 31, 2014 and 2013
Unaudited Expressed in rupiah, unless otherwise stated
54
24. PENJUALAN NETO lanjutan 24. NET SALES continued
31 Mar. 2014 31 Mar. 2013 Mar. 31, 2014 Mar. 31, 2013
PT Indomarco Prismatama PT Indomarco Prismatama
Penjualan neto 156.124.745.284 114.713.307.810
Net sales Persentase
33,60 32.16
Percentage PT Sumber Alfaria Trijaya Tbk.
PT Sumber Alfaria Trijaya Tbk. Penjualan neto
111.806.646.958 82.580.555.487
Net sales Persentase
24,07 23.15
Percentage
Total Penjualan neto 267.931.392.242 197.293.863.297
Total Net sales Persentase
57,67 55.31
Percentage
Penjualan terhadap distributoragen di atas terdapat di semua segmen operasi Perusahaan.
Sales to the above distributorsagents occur in each of the Company’s operating segments.
Akun ini terdiri dari: This account consists of the following:
31 Mar. 2014 31 Mar. 2013 Mar. 31, 2014 Mar. 31, 2013
Bahan baku dan kemasan yang Raw materials and packaging
digunakan 166.987.053.829 133.770.456.555
materials used Upah langsung
31.445.390.445 19.708.008.584
Direct labor Beban pabrikasi
Manufacturing overhead Utilitas
17.585.782.784 10.415.664.376
Utilities Penyusutan Catatan 8
13.381.638.767 10.184.428.479
Depreciation Note 8 Perbaikan dan pemeliharaan
8.723.859.116 4.267.022.418
Repairs and maintenance Royalti Catatan 29 dan 30a
3.713.918.400 3.215.406.465
Royalty Notes 29 and30a Perlengkapan Pabrik
1.462.965.981 702.593.248
Consumable Supplies Jasa profesional
39.599.204 372.489.252
Professional fees Lain-lain masing-masing
Othersbelow di bawah Rp1 milyar
1.840.083.381 3.824.469.499
Rp1 billion each Total beban pabrikasi
46.747.847.633 32.982.073.737
Total manufacturing overhead Total Beban Produksi
245.180.291.907 186.460.538.876 Total Manufacturing Cost
Persediaan Barang Jadi Finished Goods Inventory
Saldo awal tahun 2.006.363.297
1.954.333.852 Balance at beginning of year
Saldo akhir tahun 2.847.935.027
4.647.984.131 Balance at end of year
Beban Pokok Penjualan 244.338.720.177 183.766.888.597
Cost of Goods Sold
Pembelian kepada pemasok yang melebihi 10 dari penjualan bersih pada periode tiga bulan yang
berakhir pada tanggal 31 Maret 2014 dan 2013 berasal dari PT Indofood Sukses Makmur Tbk.
Catatan 29: The following aggregate purchases from an
individual supplier which exceeded 10 of net sales for the three-month periods ended March 31,
2014 and 2013 were made from PT Indofood Sukses Makmur Tbk. Note 29:
31 Mar. 2014 31 Mar. 2013 Mar. 31, 2014 Mar. 31, 2013
Total pembelian 73.040.442.000
46.062.109.000 Amount of aggregate purchases
Persentase terhadap penjualan bersih 15,72
12,91 Percentage to net sales
25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 31 Maret 2014 Tidak Diaudit dan 31 Desember 2013 Diaudit
dan Periode Tiga Bulan Yang Berakhir Pada Tanggal 31 Maret 2014 dan 2013
Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS
As of March 31, 2014 Unaudited and December 31, 2013 Audited and
the Three-Month Periods Ended March 31, 2014 and 2013
Unaudited Expressed in rupiah, unless otherwise stated
55
26. BEBAN USAHA 26. OPERATING EXPENSES
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
31 Mar. 2014 31 Mar. 2013 Mar. 31, 2014 Mar. 31, 2013
Beban Penjualan Selling Expenses
Transportasi Catatan 30d 35.984.343.690
23.013.982.268 Transportation Note 30d
Persediaan kadaluarsacacat 22.356.624.191
17.548.614.723 Expireddefective inventory
Iklan dan promosi 21.882.953.222
15.270.961.649 Advertising and promotion
Gaji dan kesejahteraan karyawan 13.948.995.846
5.839.323.511 Salaries and employee benefits
Jasa distribusi Catatan 30b 7.695.094.313
8.816.761.010 Distribution fees Note 30b
Penyusutan Catatan 8 2.838.787.947
2.276.910.537 Depreciation Note 8
Perbaikan dan pemeliharan 1.382.347.732
367.143.473 Repairs and maintenance
Sewa 1.277.800.630
710.704.799 Rental
Utilitas 844.296.802
672.088.120 Utilities
Bahan bakar 742.493.368
252.800.322 Fuel
Jasa profesional 92.693.305
2.161.105.368 Professional fees
Lain-lain masing-masing Others below
dibawah Rp500 juta 1.195.769.876
1.594.408.894 Rp500 million each
Total Beban Penjualan 110.242.200.922
78.524.804.674 Total Selling Expenses
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan kesejahteraan karyawan 20.667.976.838
11.258.832.857 Salaries and employee benefits
Sewa 2.579.803.366
1.380.124.726 Rental
Utilitas 2.545.973.316
901.225.718 Utilities
Jasa profesional 2.427.987.489
2.228.709.589 Professional fees
Perbaikan dan pemeliharan 1.896.683.700
1.026.555.159 Repairs and maintenance
Perjalanan dinas dan transportasi 1.060.393.508
880.527.098 Business travel and transportation
Penyusutan Catatan 8 1.018.906.539
664.941.341 Depreciation Note 8
Komunikasi 624.126.803
239.292.867 Communication
Lain-lain masing-masing Others below
di bawah Rp500 juta 2.196.275.495
1.427.975.894 Rp500 million each
Total Beban Umum dan Total General and
Administrasi 35.018.127.054
20.008.185.249 Administrative Expenses
Total Beban Usaha 145.260.327.976
98.532.989.923 Total Operating Expenses
27. PENDAPATAN OPERASI LAINNYA 27. OTHER OPERATING INCOME