BEBAN PENJUALAN SELLING EXPENSES BEBAN UMUM DAN ADMINISTRASI GENERAL AND ADMINISTRATIVE EXPENSES BEBAN OPERASI LAINNYA OTHER OPERATING EXPENSES
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal
31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended
March 31, 2013 and 2012 Expressed in Millions of Rupiah,
Unless Otherwise Stated
65
24. BEBAN POKOK PENJUALAN 24. COST OF GOODS SOLD
Rincian beban pokok penjualan adalah sebagai berikut:
The details of cost of goods sold are as follows:
31 Mar 2013 31 Mar 2012
Mar 31, 2013 Mar 31, 2012
Pemakaian bahan baku 58.891
100.107 Raw materials used
Upah buruh langsung 1.097
944 Direct labor
Beban pabrikasi 49.346
40.915 Factory overhead
Total biaya produksi 109.334
141,966 Total manufacturing cost
Persediaan barang dalam proses Work-in-process
Saldo awal 511.199
258.316 Beginning balance
Saldo akhir 523.232
284.066 Ending balance
Beban pokok produksi 97.301
116.216 Cost of goods manufactured
Persediaan barang jadi Finished goods
Saldo awal 204.029
223.615 Beginning balance
Pembelian - neto 950
14.185 Purchases - net
Saldo akhir 184.205
208.876 Ending balance
118.075 145.140
Beban pokok penjualan Cost of salvage seeds and
benih afkir dan sampel 621
3.783 samples sold
Beban pokok penjualan 117.454
141.357 Cost of goods sold
Pada taanggal 31 Maret 2013 dan 2012, tidak terdapat
transaksi pembelian
yang dilakukan
terhadap pelanggan
dengan total
pembelian kumulatif
melebihi 10
dari penjualan
neto konsolidasian.
As of March 31, 2013 and 2012, there were no purchases transactions to any single customer with
cumulative purchases
exceeding 10
of consolidated net sales.
25. BEBAN PENJUALAN 25. SELLING EXPENSES
Rincian beban penjualan adalah sebagai berikut: The details of selling expenses are as follows:
31 Mar 2013 31 Mar 2012
Mar 31, 2013 Mar 31, 2012
Promosi dan insentif penjualan 11.244
11.767 Sales promotion and incentive
Gaji dan kesejahteraan karyawan 5.602
5.403 Salaries and employee benefits
Pengangkutan dan penanganan persediaan
3.673 6.754
Freight-out and inventory handling Transportasi dan perjalanan dinas
2.698 2.940
Transportation and travelling on duty Lain-lain masing-masing di bawah Rp1.000
3.080 5.456
Others below Rp1,000 each
Total beban penjualan 26.297
32.320 Total selling expenses
The original consolidated financial statements included herein are in Indonesian language.
PT BISI INTERNATIONAL TBK DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Untuk Tiga Bulan yang Berakhir pada Tanggal-tanggal
31 Maret 2013 dan 2012 Disajikan dalam Jutaan Rupiah,
Kecuali Dinyatakan Lain PT BISI INTERNATIONAL TBK
AND SUBSIDIARIES NOTES TO THE
CONSOLIDATED FINANCIAL STATEMENTS For The Three Months Period Ended
March 31, 2013 and 2012 Expressed in Millions of Rupiah,
Unless Otherwise Stated
66
26. BEBAN UMUM DAN ADMINISTRASI 26. GENERAL AND ADMINISTRATIVE EXPENSES
Rincian beban umum dan administrasi adalah sebagai berikut:
The details of general and administrative expenses are as follows:
31 Mar 2013 31 Mar 2012
Mar 31, 2013 Mar 31, 2012
Gaji dan kesejahteraan karyawan 4.910
4.392 Salaries and employee benefits
Royalti Catatan 32d 3.167
3.744 Royalty Note 32d
Lain-lain masing-masing di bawah Rp1.000 2.847
1.898 Others below Rp1,000 each
Total beban umum dan Total general and
administrasi 10.924
10.034 administrative expenses
27. BEBAN OPERASI LAINNYA 27. OTHER OPERATING EXPENSES
Rincian beban operasi lainnya adalah sebagai berikut:
The details of other operating expenses are as follows:
31 Mar 2013 31 Mar 2012
Mar 31, 2013 Mar 31, 2012
Rugi penjualan benih afkir - neto 1.793
6.926 Loss on sale of salvage seeds – net
Denda pajak 209
6 Tax penalties
Rugi selisih kurs dari Loss on foreign exchange from
aktivitas operasi - neto 170
981 operating activities - net
Lain-lain 215
368 Others
Total beban operasi lainnya 2.387
8.281 Total other operating expenses
28. PENDAPATAN OPERASI LAINNYA 28. OTHER OPERATING INCOME