LIABILITAS IMBALAN KERJA lanjutan EMPLOYEE BENEFITS LIABILITY continued
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS December 31, 2012 and 2011
and for the Years Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
84
24. PENJUALAN lanjutan 24. SALES continued
Pada tahun 2012 dan 2011, penjualan Grup kepada pelanggan yang melebihi 10 dari total
penjualan konsolidasian adalah dari segmen operasi produk kelapa sawit dengan rincian
sebagai berikut: In 2012 and 2011, the Group’s sales to customers
that exceed 10 of total consolidated sales were from operating segment palm products with details
as follows:
Total Persentase dari total penjualan
Total Percentage to total sales
2012 2011
2012 2011
PT Sinar Alam Permai 792.159.093
851.671.554 26,53
27,10 PT Sinar Alam Permai
Cargill International Trading Pte. Ltd. 399.398.895
455.247.091 13,37
14,49 Cargill International Trading Pte.Ltd.
Total 1.191.557.988 1.306.918.645
39,90 41,59
Total
Tidak ada penjualan kepada pihak berelasi selama tahun 2012 dan 2011.
There were no sales transaction with related parties during 2012 and 2011.
25. BEBAN POKOK PENJUALAN 25. COST OF SALES
Beban pokok penjualan konsolidasian untuk tahun 2012 dan 2011 adalah sebagai berikut:
Consolidated cost of sales for the years ended 2012 and 2011 were as follows:
2012 2011
Beban pemeliharaan 318.481.022
328.657.328 Upkeep costs
Beban panen 139.973.712
111.709.487 Harvesting costs
Alokasi beban tidak langsung 96.476.548
55.403.947 Allocation of indirect costs
Beban penyusutan dan amortisasi 120.241.512
75.987.534 Depreciation and amortization
Beban produksi TBS 675.172.794
571.758.296 FFB production cost
Biaya kontribusi kemitraan 8.952.308
6.668.483 Partnership contribution expense
Saldo awal TBS 391.934
462.531 Beginning balance of FFB
Pembelian TBS - pihak ketiga 1.369.005.332
1.428.935.961 FFB purchase - third parties
TBS tersedia 2.053.522.368
2.007.825.271 FFB available for production
Saldo akhir TBS 346.976
391.934 Ending balance of FFB
Pemakaian TBS untuk produksi 2.053.175.392
2.007.433.337 FFB consumed for production
Pemakaian TBS untuk produksi FFB consumed for production -
minyak kelapa sawit dan inti sawit 2.034.253.939
2.003.298.463 CPO and PK
Pemakaian TBS untuk produksi FFB consumed for production -
kecambah 8.355.699
4.134.874 germinated seeds
Beban pokok penjualan - TBS 10.565.754
- Cost of sales - FFB
Pemakaian TBS untuk produksi FFB consumed for production
minyak kelapa sawit dan inti sawit 2.034.253.939
2.003.298.463 CPO and PK
Beban pengolahan Manufacturing cost
Minyak kelapa sawit dan inti sawit 57.245.839
51.894.797 CPO and PK
Alokasi beban tak langsung Allocation of indirect costs
dan beban penyusutan 65.631.030
51.912.488 and depreciation expenses
Beban pokok produksi 2.157.130.808
2.107.105.748 Costs of goods manufactured
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAK
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
31 Desember 2012 dan 2011 dan Tahun yang Berakhir pada
Tanggal-tanggal tersebut Disajikan dalam ribuan Rupiah,
kecuali dinyatakan lain PT SAMPOERNA AGRO Tbk
AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL
STATEMENTS December 31, 2012 and 2011
and for the Years Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
85
25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued
2012 2011
Pembelian CPO dan PK - pihak ketiga 14.421.913
24.561.987 CPO and PK purchase - third parties
Pemakaian minyak sawit untuk produksi CPO consumed for production -
produk minyak sawit 12.457.638
- CPO products
Pemakaian inti sawit untuk produksi PK consumed for production -
produk inti sawit 14.273.953
38.244.269 PK products
Barang jadi Finished goods
Saldo awal minyak kelapa sawit Beginning balance of
dan inti sawit 207.854.958
133.062.767 CPO and PK
Saldo akhir minyak kelapa sawit Ending balance of
dan inti sawit 226.487.102
207.854.958 CPO and PK
Beban pokok penjualan - minyak Cost of sales -
kelapa sawit dan inti sawit 2.126.188.986
2.018.631.275 CPO and PK
FFB consumed for production - Pemakaian TBS untuk produksi - kecambah
8.355.699 4.134.874 germinated seeds
Beban pokok produksi kecambah 12.947.617
4.272.492 Manufacturing cost of germinated seeds
Beginning balance of germinated Saldo awal kecambah
5.259.783 7.361.895 seeds
Ending balance of germinated Saldo akhir kecambah
14.331.088 5.259.783 seeds
Beban pokok penjualan - kecambah 12.232.011
10.509.478 Cost of sales - germinated seeds
Pemakaian inti sawit untuk produksi PK consumed for production
produk inti sawit 14.273.953
38.244.269 PK products
Beban pengolahan produk inti sawit 2.315.325
2.469.931 Manufacturing cost of palm kernel product Cost of goods manufactured -
Beban pokok produksi produk inti sawit 16.589.278
40.714.200 palm kernel product Barang jadi
Finished goods Saldo awal produk inti sawit
2.524.840 1.997.008 Beginning balance of palm kernel product
Saldo akhir produk inti sawit 8.414.321
2.524.840 Ending balance of palm kernel product
Beban pokok penjualan - produk Cost of sales -
inti sawit 10.699.797
40.186.368 palm kernel products Beban pokok penjualan - lainnya
33.584.938 12.238.934
Cost of sales - others Total beban pokok penjualan
2.193.271.486 2.081.566.055
Total cost of sales
Tidak ada pembelian dari satu pemasok yang melebihi 10 dari total penjualan konsolidasian
selama tahun 2012 dan 2011. There were no purchases from one supplier which
exceeds 10 of total consolidated sales during 2012 and 2011.
Tidak ada pembelian dari pihak berelasi selama tahun 2012 dan 2011.
There were no purchase transactions with related parties during 2012 and 2011.