PENDAPATAN REVENUE PTPN X

PTPN X Laporan Tahunan 2014 430 PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X DAN ENTITAS ANAK AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 Desember 2014 dan December 31, 2014 and untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014 Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and 01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013 Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated 34. 34. Perhitungan Beban Pokok Penjualan Tembakau: Calculation Cost of Goods Sold of Tobacco: Plantation Expenses Manufacturing Expenses Overhead Expenses Depreciationamortization Sub Jumlah Sub Total Beginning Work in Process Ending Work in Process Persediaan Awal Barang Jadi Beginning Finished Goods Ending Finished Goods Perhitungan Beban Pokok Penjualan Rumah Sakit Calculation Cost of Goods Sold of Hospitals Gaji Salary Tunjangan Kesejahteraan Welfare benefits Tunjangan Sosial Karyawan Social Benefits Employee Pengeluaran Khusus Special expenditure Biaya Pelaksanaan Tugas Cost Duties Biaya KantorgedungMess The cost of office building Mess Asuransi insurance Sewa rent Obat dan Bahan Pembalut Drugs and Substances Bandages Makan dan Minum Eat and drink Keperluan Rumah Tangga Domestic Purposes Eksploitasi Peralatan RS Exploitation Equipment RS Pemeliharaan Mesin dan Instalasi aintenance of Machines and Installations Pemeliharaan Gedung dan Penataran Building Maintenance and Upgrading Pemasaran marketing Alat Angkutan Transport Equipment Penyusutan dan Amortisasi Depreciation and Amortization Perhitungan Beban Pokok Penjualan Cutting Bobbin: Calculation Cost of Goods Sold of Cutting Bobbin: Perhitungan Beban Pokok Penjualan Karung dan Waring: Biaya Tenaga Kerja Labor Biaya Manufaktur Manucfaturing Biaya Penyusutan Depreciation Biaya PTLPLN PTL PLN Biaya Bahan Baku Raw Material Biaya Bahan Pembantu Subsidiary Material Persediaan Awal Barang Jadi Beginning Finished Goods Persediaan Akhir Barang Jadi Ending Finished Goods Cost of Goods Sold 18.307.942.704 - 21.211.091.486 - Beban Pokok Penjualan 80.650.819.296 29.557.275.912 5.034.936.311 - Beban Pokok Produksi 83.553.968.078 29.557.275.912 Cost of Goods Manufacturing 4.755.133.407 - 5.479.621.607 - 54.240.933.160 6.052.711.759 Calculation Cost of Goods Sold of Plastic Bags and Warring: 2014 2013 12.393.583.193 - 1.649.760.400 23.504.564.153 Penyusutan Amortisasi 1.392.954.952 1.401.571.771 Depreciationamortization Beban Pokok Penjualan 26.705.574.772 24.205.980.491 Cost of Goods sold Eksploitasi Pengangkutan 170.138.187 216.304.165 Shipping exploitation Beban Overhead 5.418.525.808 5.912.285.566 Overhead Expenses Total 2014 2013 Pengolahan Bahan 19.723.955.825 16.675.818.989 Materials processing 991.312.326 830.431.057 5.325.563.958 203.379.748 Jumlah 178.040.972.757 145.572.723.317 1.536.839.494 821.321.649 5.966.336.921 3.957.406.150 1.226.927.659 872.616.656 3.226.723.683 3.255.408.933 1.364.817.254 1.291.741.424 20.093.265.571 13.944.052.933 103.225.336 - 5.502.993.219 - 57.838.386.970 60.339.338.225 75.000.000 74.000.000 518.662.787 418.274.750 9.358.808.845 5.933.743.539 48.104.827.779 38.934.364.473 11.767.377.016 9.316.229.039 5.039.903.939 5.380.414.741 Beban Pokok Penjualan 154.782.985.503 356.279.866.382 Cost of Goods Sold 2014 2013 Cost of Goods Manufacturing 21.678.374.604 167.316.770.044 Persediaan Akhir Barang Jadi 6.723.186.427 112.157.617.386 Persediaan Akhir Dalam Proses 229.706.009.046 21.678.374.604 Beban Pokok Produksi 139.827.797.326 301.120.713.724 257.376.188.986 262.507.429.329 Persediaan Awal Dalam Proses 112.157.617.386 60.291.658.999 Beban Overhead 37.935.257.643 37.814.173.425 PenyusutanAmortisasi 5.893.005.656 4.661.381.656 Beban Tanaman 130.512.793.800 144.500.121.577 Beban Pengolahan 83.035.131.887 75.531.752.671 2014 2013 BEBAN POKOK PENJUALAN lanjutan COST OF GOODS SOLD continued PTPN X Laporan Tahunan 2014 431 PT PERKEBUNAN NUSANTARA X PT PERKEBUNAN NUSANTARA X DAN ENTITAS ANAK AND ITS SUBSIDIARIES CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 31 Desember 2014 dan December 31, 2014 and untuk Tahun yang Berakhir 31 Desember 2014 for the Year Ended December 31, 2014 Dengan Angka Perbandingan Tanggal 31 Desember 2013; dan With Comparative Figures dated December 31, 2014; and 01 Januari 2013 31 Desember 2012; dan January 01, 2013Dcecember 31, 2012; and Untuk tahun yang berakhir 31 Desember 2013 for the Year Ended December 31, 2013 Dalam Rupiah, kecuali Dinyatakan Lain Expressed in Rupiah, Unless Otherwise Stated

34. BEBAN POKOK PENJUALAN lanjutan

34. COST OF GOODS SOLD continued Perhitungan Beban Pokok Penjualan Bioethanol:

Calculation Cost of Good Sold of Bioethanol: Bahan Baku Tetes Raw Material of Molases Bahan Kimia Pembantu Instrument Material chemistry Tenaga Kerja Langsung Direct Labor Biaya Overhead Overhead Expenses Saldo Awal Barang Jadi Beginning Finish Goods Saldo Akhir Barang Jadi Ending finish Goods Perhitungan Beban Pokok Edamame Calculation Cost of Good Sold of Edamame Biaya Upaya penanaman Planting Effort Costs Biaya Tenaga Kerja Langsung Direct Labor Costs Biaya Bahan Pendukung Cost of Supporting Materials Biaya R D The Cost of R D Biaya Analisa Cost Analysis Biaya Listrik Gardu Cost of Electricity Substation Biaya Pengolahan Lainnya Other Processing Fees Bahan Bakar Fuel Pemeliharaan Tekhnik Maintenance Engineering Beban penyusutan Depreciation Expenses Saldo Awal Barang Jadi Beginning Finish Goods Saldo Akhir Barang Jadi Ending finish Goods 35. BEBAN USAHA 35. OPERATING EXPENSES a. Beban Penjualan a Sales Expenses b. Beban Umum dan Administrasi bAdministration and General Expenses a. Rincian Beban Penjualan sebagai berikut : a. Details of Selling Expenses as follows: Beban Penjualan Gula dan Tetes Sugar and Mollases Sales Expenses Beban Penjualan Tembakau Tobacco Sales Expenses Beban Penjualan Entitas Anak Sales Exspenses - Subsidiaries b. Rincian Beban Umum dan Administrasi sebagai berikut: b. Detail of General and Administration Expenses as follow: Gaji Karyawan Employee Salaries Tunjangan Kesejahteraan Welfare Benefits Beban Kantor, Gedung, Mess Office, Building, Dormintory Exspenses Direksi dan Dewan Komisaris Board Director And Comicioners Tunjangan Sosial Karyawan Employee Social Benefits Tunjangan Pelaksanaan Tugas Task Benefits Transportation Equipment Beban Alat Pengangkutan Transportation Expense Pengeluaran Khusus Special Expenditure Beban PenelitianBalitbang Research And Development Exspenses Beban Pengembangan Madura Madura Development Expenses Penyusutan Depreciation Amortisasi Amortization Asuransi Assurance Sewa Rent Lain - Lain Others Jumlah 238.356.028.790 227.551.933.642 Total 1.746.791.722 270.588.755 158.314.376 - - 20.782.705.865 13.564.377.152 11.465.806.233 15.808.400.732 8.836.205.323 6.026.316.143 363.426.617 3.829.131.094 3.425.713.846 9.668.229.274 6.335.516.414 6.106.457.323 2.840.837.045 29.783.604.128 29.081.142.777 - 19.524.030.107 4.479.881.724 4.893.804.390 61.771.950.464 47.847.672.825 46.035.689.873 46.293.500.267 39.376.884.786 25.590.983.178 Jumlah 15.629.428.230 10.119.952.922 Total 2014 2013 456.367.720 3.018.937.078 4.798.147.877 4.197.271.612 10.374.912.633 2.903.744.232 Jumlah 253.985.457.021 237.671.886.564 Total 2014 2013 2014 2013 15.629.428.230 10.119.952.922 238.356.028.790 227.551.933.642 Cost of Goods Manufacturing - - 5.485.938.730 - Beban Pokok Penjualan 76.201.008.241 - Cost of Goods Sold 2.067.524.617 - 2.175.939.511 - Beban Pokok Produksi 70.715.069.511 - 5.018.402.794 - 666.246.411 - 2.784.961.308 - 5.808.728.968 - 5.468.090.664 - 24.631.774 - 2014 2013 35.225.339.774 - 11.475.203.687 - Cost of Goods Manufacturing 10.507.143.945 - 23.567.937.079 - Beban Pokok Penjualan 2.977.526.297 - Cost of Goods Sold 2.578.098.297 - 10.905.594.490 - Beban Pokok Produksi 16.038.319.430 - 2014 2013 2.554.626.643 - -