BEBAN POKOK PENJUALAN COST OF GOODS SOLD BEBAN USAHA OPERATING EXPENSES
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir
pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS
As of March 31, 2016 and for the Three-Month Period Then Ended
Expressed in rupiah, unless otherwise stated
58 Akun ini terdiri dari:
This account consists of the following:
31 Maret 2015 March 31, 2015
Disajikan Kembali - Catatan 2t dan 20
31 Maret 2016 As Restated -
March 31, 2016 Notes 2t and 20
Bahan baku dan kemasan yang Raw materials and packaging
digunakan 180.832.549.228 155.457.702.482
materials used Upah langsung
39.120.785.693 30.250.883.474
Direct labor Beban pabrikasi
Manufacturing overhead Penyusutan Catatan 8
23.561.001.004 23.151.992.298
Depreciation Note 8 Utilitas
20.056.364.842 17.681.021.828
Utilities Perbaikan dan pemeliharaan
13.408.661.046 9.555.048.188
Repairs and maintenance Royalti Catatan 29 dan 30a
4.886.752.199 4.149.242.898
Royalty Notes 29 and 30a Pemakaian perlengkapan
2.399.236.711 1.621.922.963
Consumable supplies Asuransi
1.064.561.484 1.201.273.400
Insurance Lain-lain masing-masing
Others below di bawah Rp1 miliar
2.907.757.618 1.626.144.645
Rp1 billion each Total beban pabrikasi
68.284.334.904 58.986.646.220
Total manufacturing overhead Total beban produksi
288.237.669.825 244.695.232.176 Total manufacturing cost
Persediaan barang jadi Finished goods inventory
Saldo awal tahun 3.000.226.882
1.774.609.682 Balance at beginning of year
Saldo akhir tahun 4.424.631.643 2.560.631.556
Balance at end of year
Beban Pokok Penjualan 286.813.265.064 243.909.210.302
Cost of Goods Sold
Tidak terdapat pembelian kepada pemasok yang melebihi 10 dari penjualan neto pada periode tiga
bulan yang berakhir pada tanggal 31 Maret 2016 dan 2015.
There was no aggregate purchases from an individual supplier which exceeded 10 of net
sales for the three-month periods ended March 31, 2016 and 2015.
25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Tanggal 31 Maret 2016 dan untuk Periode Tiga Bulan yang Berakhir
pada Tanggal tersebut Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk NOTES TO THE FINANCIAL STATEMENTS
As of March 31, 2016 and for the Three-Month Period Then Ended
Expressed in rupiah, unless otherwise stated
59
26. BEBAN USAHA 26. OPERATING EXPENSES
Rincian akun ini adalah sebagai berikut: The details of this account are as follows:
31 Maret 2015 March 31, 2015
Disajikan Kembali - Catatan 2t dan 20
31 Maret 2016 As Restated -
March 31, 2016 Notes 2t and 20
Beban Penjualan Selling Expenses
Transportasi Catatan 30d 42.918.581.344
43.158.634.028 Transportation Note 30d
Persediaan kadaluarsacacat 40.921.343.529
28.555.168.294 Expireddefective inventory
Iklan dan promosi 30.117.898.634
23.784.236.534 Advertising and promotion
Gaji dan kesejahteraan karyawan 24.365.270.526
18.323.524.228 Salaries and employee benefits
Jasa distribusi Catatan 30b 11.002.579.667
9.410.494.247 Distribution fees Note 30b
Penyusutan Catatan 8 2.715.298.969
3.705.824.782 Depreciation Note 8
Perbaikan dan pemeliharaan 2.264.081.489
1.389.147.187 Repairs and maintenance
Sewa 1.978.404.780
1.462.119.050 Rental
Utilitas 1.585.322.299
1.343.933.322 Utilities
Bahan bakar 1.073.047.691
953.788.117 Fuel
Lain-lain masing-masing Others below
di bawah Rp1 miliar 2.480.273.188
1.688.180.484 Rp2 billion each
Total Beban Penjualan 161.422.102.116 133.775.050.273
Total Selling Expenses Beban Umum dan Administrasi
General and Administrative Expenses
Gaji dan kesejahteraan karyawan 30.134.647.111
30.571.545.979 Salaries and employee benefits
Jasa profesional 3.959.125.280
2.309.603.254 Professional fees
Perbaikan dan pemeliharaan 2.713.549.108
1.985.261.872 Repairs and maintenance
Sewa 2.673.251.238
2.646.434.835 Rental
Utilitas 2.323.359.278
2.161.287.979 Utilities
Penyusutan Catatan 8 1.574.134.405
1.294.246.254 Depreciation Note 8
Lain-lain masing-masing Others below
di bawah Rp2 miliar 5.966.686.103
3.181.238.635 Rp2 billion each
Total Beban Umum dan Total General and
Administrasi 49.344.752.523
44.149.618.808 Administrative Expenses
Total Beban Usaha 210.766.854.639 177.924.669.081
Total Operating Expenses
27. PENGHASILAN OPERASI LAINNYA 27. OTHER OPERATING INCOME