BIAYA POKOK PENJUALAN COST OF SALES BEBAN USAHA OPERATING EXPENSES

PT Gudang Garam Tbk 32

22. BIAYA POKOK PENJUALAN

22. COST OF SALES

30 September 30 September September September 2015 2014 Rokok dan kertas karton: Cigarettes and paperboard: Biaya produksi langsung: Direct production costs: Bahan baku yang digunakan 9,416,601 10,099,305 Raw materials used Upah langsung 411,432 463,445 Direct labor Biaya produksi tak langsung 2,272,514 2,062,016 Indirect production costs Total biaya produksi 12,100,547 12,624,766 Total production costs Persediaan awal barang dalam pengolahan 759,919 520,058 Beginning balance of goods in process Persediaan akhir barang dalam pengolahan 315,322 351,228 Ending balance of goods in process Biaya pokok produksi 12,545,144 12,793,596 Cost of goods manufactured Pita cukai, PPN dan Pajak rokok 27,288,872 26,649,810 Excise duty ribbons,VAT and cigarette tax 39,834,016 39,443,406 Persediaan awal barang jadi Beginning balance of finished goods dagangan 4,600,599 3,778,575 merchandise inventories Pembelian barang dagangan 86,937 81,082 Purchase of merchandise inventories Persediaan akhir barang jadi Ending balance of finished goods dagangan 4,130,018 5,058,605 merchandise inventories Barang jadi untuk promosi dan lain-lain 100,473 134,114 Finished goods for promotion and others Biaya pokok penjualan rokok Cost of sales of cigarettes dan kertas karton 40,291,061 38,110,344 and paperboard Biaya pokok penjualan lain-lain 142,854 378,000 Cost of other sales 40,433,915 38,488,344

23. BEBAN USAHA

23. OPERATING EXPENSES

30 September 30 September September September 2015 2014 BEBAN PENJUALAN: SELLING EXPENSES: Transportasi, pengangkutan, iklan, promosi dan Transportation, freight, advertising, promotion beban pemasaran lainnya 1,324,077 984,264 and other marketing expenses Kompensasi karyawan 658,989 599,791 Employees compensation Keperluan kantor, perbaikan dan pemeliharaan 336,004 279,796 Office supplies, repairs and maintenance Penyusutan aset tetap 74,158 58,114 Depreciation of fixed assets Lain-lain 92,094 74,525 Miscellaneous 2,485,322 1,996,490 BEBAN UMUM DAN ADMINISTRASI: GENERAL AND ADMINISTRATIVE EXPENSES: Kompensasi karyawan 627,272 606,819 Employees compensation Perbaikan dan pemeliharaan 188,754 248,517 Repairs and maintenance Listrik dan air 121,869 113,256 Utilities Penyusutan aset tetap 208,195 152,356 Depreciation of fixed assets Keperluan kantor, komunikasi, jasa profesional 45,070 39,150 Office supplies, communication, professional fees Asuransi 45,445 30,570 Insurance Perjalanan dinas, akomodasi 60,035 59,135 Travelling, accommodation Sumbangan, jamuan tamuatensi relasi, Donations, entertainment, Pajak Bumi dan Bangunan 27,187 20,498 Tax on Land and Building Lain-lain 298,859 257,739 Miscellaneous 1,622,686 1,528,040 4,108,008 3,524,530 PT Gudang Garam Tbk 33

24. LABA PER SAHAM