[1670000] Notes to the financial statements - Cost of Good Sold - General Industry

Beban pokok penjualan Cost of good sold
31 December 2022 31 December 2021
Persediaan bahan baku awal 325,033 219,939 Beginning raw inventory
Pembelian bahan baku 1,377,088 1,475,006 Purchased raw inventory
Persediaan bahan baku akhir 369,076 325,033 Ending raw inventory
Bahan baku yang digunakan 1,333,045 1,369,912 Raw inventory used
Beban jasa Service Cost
Makan dan minuman Food and beverage
Material Material usage
Pertambangan Mining cost
Royalti kepada pemerintah Royalties to government
Pengangkutan dan bongkar muat Freight and handling costs
Biaya reklamasi dan penutupan tambang Mine reclamation and closure costs
Biaya pelaksanaan proyek Project implementation costs
Subkontraktor Subcontractor
Upah, tenaga kerja langsung 173,557 169,960 Wages and direct labor
Amortisasi Amortization
Depresiasi Depreciation
Sewa Rent cost
Perbaikan dan pemeliharaan Repairs and maintenance
Pemrosesan barang tambang Mining product proces
Beban utilitas Utilities expense
Beban bahan bakar Fuel expenses
Biaya pabrikasi lainya 239,685 235,133 Other manufacturing overhead
Jumlah biaya produksi 1,746,287 1,775,005 Total production cost
Barang setengah jadi awal 72,221 53,402 Beginning wip inventory
Barang setengah jadi akhir 97,328 72,221 Ending wip inventory
Harga pokok produksi 1,721,180 1,756,186 Cost of goods manufactured
Barang jadi awal 71,553 49,196 Beginning finish goods inventory
Pembelian barang jadi Purchased finish goods inventory
Barang jadi akhir 84,093 71,553 Ending finish goods inventory
Realti dan properti Realty and property
Biaya konstruksi atas proyek konsesi Construction of cost of concession project
Biaya overhead lainnya Overhead
Beban pokok pendapatan lainnya ( 5,730 ) 1,119 Other cost of goods sold
Beban pokok penjualan dan pendapatan 1,702,910 1,734,948 Cost of sales and revenue