BEBAN USAHA OPERATING EXPENSES BEBAN POKOK PENJUALAN COST OF GOODS SOLD BEBAN USAHA lanjutan OPERATING EXPENSES continued
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit
dan Periode Tiga Bulan Yang Berakhir Pada Tanggal 31 Maret 2015 dan 2014 Tidak Diaudit
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS As of March 31, 2015 Unaudited and
December 31, 2014 Audited and the Three-Month Periods Ended
March 31, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated
54 Akun ini terdiri dari:
This account consists of the following:
31 Mar. 2015 31 Mar. 2014 Mar. 31, 2015 Mar. 31, 2014
Bahan baku dan kemasan yang Raw materials and packaging
digunakan 155.457.702.482 166.987.053.829
materials used Upah langsung
29.956.385.029 31.445.390.445
Direct labor Beban pabrikasi
Manufacturing overhead Penyusutan Catatan 8
23.151.992.298 13.381.638.767
Depreciation Note 8 Utilitas
17.681.021.828 17.585.782.784
Utilities Perbaikan dan pemeliharaan
9.555.048.188 8.723.859.116
Repairs and maintenance Royalti Catatan 29 dan 30a
4.149.242.898 3.713.918.400
Royalty Notes 29 and 30a Perlengkapan produksi
1.621.922.963 1.462.965.981
Consumable supplies Asuransi
1.201.273.400 365.131.049
Insurance Lain-lain masing-masing
Others below di bawah Rp1 milyar
1.626.144.645 1.514.551.536
Rp1 billion each Total beban pabrikasi
58.986.646.220 46.747.847.633
Total manufacturing overhead Total beban produksi
244.400.733.731 245.180.291.907 Total manufacturing cost
persediaan barang jadi finished goods inventory
Saldo awal tahun 1.774.609.682
2.006.363.297 Balance at beginning of year
Saldo akhir tahun 2.560.631.556
2.847.935.027 Balance at end of year
Beban Pokok Penjualan 243.614.711.857 244.338.720.177
Cost of Goods Sold
Pembelian kepada pemasok yang melebihi 10 dari penjualan neto pada periode tiga bulan yang
berakhir pada tanggal 31 Maret 2015 dan 2014 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,
2015 and 2014 were made from PT Indofood Sukses Makmur Tbk Note 29:
31 Mar. 2015 31 Mar. 2014 Mar. 31, 2015 Mar. 31, 2014
Total pembelian 48.308.957.400
73.040.442.000 Amount of aggregate purchases
Persentase terhadap penjualan neto 9,31
15,72 Percentage to net sales
26. BEBAN USAHA 26. OPERATING EXPENSES
Rincian akun ini adalah sebagai berikut:
The details of this account are as follows:
31 Mar. 2015 31 Mar. 2014 Mar. 31, 2015 Mar. 31, 2014
Beban Penjualan Selling Expenses
Transportasi Catatan 30d 43.158.634.028
35.984.343.690 Transportation Note 30d
Persediaan kadaluarsacacat 28.555.168.294
22.356.624.191 Expireddefective inventory
Iklan dan promosi 23.784.236.534
21.882.953.222 Advertising and promotion
Gaji dan kesejahteraan karyawan 18.131.100.305
13.948.995.846 Salaries and employee benefits
Jasa distribusi Catatan 30b 9.410.494.247
7.695.094.313 Distribution fees Note 30b
Penyusutan Catatan 8 3.705.824.782
2.838.787.947 Depreciation Note 8
Sewa 1.462.119.050
1.277.800.630 Rental
Perbaikan dan pemeliharaan 1.389.147.187
1.382.347.732 Repairs and maintenance
Utilitas 1.343.933.322
844.296.802 Utilities
Lain-lain masing-masing Others below
di bawah Rp1 miliar 3.164.348.710
2.030.956.549 Rp1 billion each
Total Beban Penjualan 134.105.006.459 110.242.200.922
Total Selling Expenses
25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD
language.
PT NIPPON INDOSARI CORPINDO Tbk CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 31 Maret 2015 Tidak Diaudit dan 31 Desember 2014 Diaudit
dan Periode Tiga Bulan Yang Berakhir Pada Tanggal 31 Maret 2015 dan 2014 Tidak Diaudit
Disajikan dalam rupiah, kecuali dinyatakan lain PT NIPPON INDOSARI CORPINDO Tbk
NOTES TO THE FINANCIAL STATEMENTS As of March 31, 2015 Unaudited and
December 31, 2014 Audited and the Three-Month Periods Ended
March 31, 2015 and 2014 Unaudited Expressed in rupiah, unless otherwise stated
55
26. BEBAN USAHA lanjutan 26. OPERATING EXPENSES continued
31 Mar. 2015 31 Mar. 2014 Mar. 31, 2015 Mar. 31, 2014
Beban Umum dan Administrasi General and Administrative Expenses
Gaji dan kesejahteraan karyawan 30.213.655.319
20.667.976.838 Salaries and employee benefits
Sewa 2.646.434.835
2.579.803.366 Rental
Jasa profesional 2.309.603.254
2.427.987.489 Professional fees
Utilitas 2.161.287.979
2.545.973.316 Utilities
Perbaikan dan pemeliharaan 1.985.261.872
1.896.683.700 Repairs and maintenance
Perjalanan dinas dan transportasi 1.529.751.734
1.060.393.508 Business travel and transportation
Penyusutan Catatan 8 1.294.246.254
1.018.906.539 Depreciation Note 8
Penelitian dan pengembangan 785.091.105
1.689.613.642 Research and development
Lain-lain masing-masing Others below
di bawah Rp1 miliar 344.015.687
1.130.788.656 Rp1 billion each
Total Beban Umum dan Total General and
Administrasi 43.269.348.039
35.018.127.054 Administrative Expenses
Total Beban Usaha 177.374.354.498 145.260.327.976
Total Operating Expenses 27. PENDAPATAN OPERASI LAINNYA