BEBAN POKOK PENJUALAN COST OF SALES
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2014 dan untuk Periode yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2014 and for the Period Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
77
25. BEBAN POKOK PENJUALAN 25. COST OF SALES
Beban pokok penjualan konsolidasian untuk periode 2014 dan 2013 adalah sebagai berikut:
Consolidated cost of sales for the period ended 2014 and 2013 were as follows:
Periode yang berakhir pada tanggal 31 Maret
Period ended March 31 2014
2013
Beban pemeliharaan 72.907.428
43.240.195 Upkeep costs
Beban panen 37.537.969
32.928.635 Harvesting costs
Alokasi beban tidak langsung 52.261.821
49.070.735 Allocation of indirect costs
Beban penyusutan dan amortisasi 36.225.957
15.450.401 Depreciation and amortization
Beban produksi TBS 198.933.175
140.689.966 FFB production costs
Saldo awal TBS 417.961
346.976 Beginning balance of FFB
Pembelian TBS - pihak ketiga 185.404.429
186.146.538 FFB purchase - third parties
TBS tersedia 384.755.565
327.183.480 FFB available for production
Saldo akhir TBS 1.621.276
1.718.028 Ending balance of FFB
Pemakaian TBS untuk produksi 383.134.289
325.465.452 FFB consumed for production
Pemakaian TBS untuk produksi FFB consumed for production -
minyak sawit mentah dan inti sawit 365.776.307
294.995.392 CPO and PK
Pemakaian TBS untuk produksi FFB consumed for production -
kecambah 3.963.624
1.613.216 germinated seeds
Beban pokok penjualan - TBS 13.394.358
28.856.844 Cost of sales - FFB
Pemakaian TBS untuk produksi FFB consumed for production
minyak sawit mentah dan inti sawit 365.776.307
294.995.392 CPO and PK
Beban pengolahan Manufacturing cost
Minyak sawit mentah dan inti sawit 17.051.272
14.720.636 CPO and PK
Alokasi beban tak langsung Allocation of indirect costs
dan beban penyusutan 20.906.534
21.123.020 and depreciation expenses
Beban pokok produksi 403.734.113
330.839.048 Costs of goods manufactured
Barang jadi Finished goods
Saldo awal minyak sawit mentah Beginning balance of
dan inti sawit 112.462.668
226.487.102 CPO and PK
Saldo akhir minyak sawit mentah Ending balance of
dan inti sawit 81.002.292
120.007.815 CPO and PK
Beban pokok penjualan - minyak Cost of sales -
sawit mentah dan inti sawit 435.194.489
437.318.335 CPO and PK
FFB consumed for production - Pemakaian TBS untuk produksi - kecambah
3.963.624 1.613.216
germinated seeds Beban pokok produksi kecambah
2.581.411 1.631.001
Manufacturing cost of germinated seeds Beginning balance of germinated
Saldo awal kecambah 25.353.767
14.331.088 seeds
Ending balance of germinated Saldo akhir kecambah
28.556.819 14.591.911
seeds
Beban pokok penjualan - kecambah 3.341.983
2.983.394 Cost of sales - germinated seeds
Beban pokok penjualan - lainnya 15.216.387
10.609.235 Cost of sales - others
Total beban pokok penjualan 467.147.217
479.767.808 Total cost of sales
are in Indonesian language.
PT SAMPOERNA AGRO Tbk DAN ENTITAS ANAKNYA
CATATAN ATAS LAPORAN KEUANGAN KONSOLIDASIAN
Tanggal 31 Maret 2014 dan untuk Periode yang Berakhir pada Tanggal Tersebut
Disajikan dalam ribuan Rupiah, kecuali dinyatakan lain
PT SAMPOERNA AGRO Tbk AND ITS SUBSIDIARIES
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS
As of March 31, 2014 and for the Period Then Ended
Expressed in thousands of Rupiah, unless otherwise stated
78
25. BEBAN POKOK PENJUALAN lanjutan 25. COST OF SALES continued