BEBAN POKOK PENJUALAN COST OF GOODS SOLD
language.
PT NIPPON INDOSARI CORPINDO Tbk. CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit dan
Periode Sembilan Bulan Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 dan 2012
Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk. NOTES TO THE FINANCIAL STATEMENTS
As of September 30, 2013 Unaudited and
December 31, 2012 Audited and for the Nine-Month Periods Ended
September 30, 2013 and 2012 Unaudited Expressed in rupiah, unless otherwise stated
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25. BEBAN POKOK PENJUALAN 25. COST OF GOODS SOLD
Akun ini terdiri dari:
This account consists of the following:
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Saldo awal periode 15.023.982.283
12.686.448.204 Balance at beginning of period
Pembelian 406.583.014.648 342.801.522.882
Purchases Saldo akhir periode
19.456.108.174 14.130.254.238 Balance at end of period
Bahan baku dan kemasan yang Raw materials and packaging
digunakan 402.150.888.757 341.357.716.848
materials used Upah langsung
64.749.425.908 26.951.293.519
Direct labor Beban pabrikasi
Manufacturing overhead Penyusutan Catatan 8
36.739.395.623 20.908.165.448
Depreciation Note 8 Utilitas
35.098.375.211 22.670.555.640
Utilities Perbaikan dan pemeliharaan
17.024.205.097 13.360.987.494
Repairs and maintenance Royalti Catatan 29 dan 30a
9.512.099.755 7.703.480.458
Royalty Notes 29 and 30a Perlengkapan Pabrik
2.860.763.237 2.149.893.527
Consumable Supplies Sewa
749.518.718 1.602.241.700
Rental Jasa profesional
550.703.408 19.236.289.029
Professional fees Lain-lain masing-masing
di bawah Rp1 milyar 1.637.262.753
4.791.508.491 Others below Rp1 billion each
Total beban pabrikasi 104.172.323.802
92.423.121.787 Total manufacturing overhead
Total Beban Produksi 571.072.638.467 460.732.132.154
Total Manufacturing Cost Persediaan barang jadi
Finished Goods Inventory Saldo awal periode
1.954.333.852 910.080.974
Balance at beginning of period Saldo akhir periode
1.216.707.950 2.808.738.852
Balance at end of period
Beban Pokok Penjualan 571.810.264.369 458.833.474.276
Cost of Goods Sold
Pembelian kepada pemasok yang melebihi 10 dari penjualan bersih pada periode sembilan bulan
yang berakhir pada tanggal 30 September 2013 dan 2012 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
nine-month periods
ended September 30, 2013 and 2012 were made from
PT Indofood Sukses Makmur Tbk. Note 29:
30 September 2013 30 September 2012
September 30, 2013 September 30, 2012
Total pembelian 131.704.786.040 132,275,396,450
Amount of aggregate purchases Persentase terhadap penjualan bersih
12,46 15,5
Percentage to net sales
language.
PT NIPPON INDOSARI CORPINDO Tbk. CATATAN ATAS LAPORAN KEUANGAN
Pada Tanggal-Tanggal 30 September 2013 Tidak Diaudit dan 31 Desember 2012 Diaudit dan
Periode Sembilan Bulan Yang Berakhir Pada Tanggal-Tanggal 30 September 2013 dan 2012
Tidak Diaudit Disajikan dalam rupiah, kecuali dinyatakan lain
PT NIPPON INDOSARI CORPINDO Tbk. NOTES TO THE FINANCIAL STATEMENTS
As of September 30, 2013 Unaudited and
December 31, 2012 Audited and for the Nine-Month Periods Ended
September 30, 2013 and 2012 Unaudited Expressed in rupiah, unless otherwise stated
52
26. BEBAN USAHA 26. OPERATING EXPENSES