PT.

MULTIAGRO SUMATERAJAYA
MSJS
Summary of Expenditure VS Budget

BUDGET ACTUAL
DESCRIPTION THIS MONTH THIS MONTH
VALUE /KG FFB VALUE /KG FFB

Processing Days 24 29
INPUT (KG) / (%)
Qty Process FFB (KG) / (%) 13,488 14,861
OUPUT (KG) / (%)
Qty Process CPO (KG) / (%) 2,563 19.00 2,802 18.85
Qty Process PK (KG) / (%) 674 5.00 707 4.76
Qty Process SHELL (KG) / (%) 674 5.00 962 6.47
FIXED COST
A. DIRECT LABOR
Process Wages & Premium 144,375 10.70 150,652 10.14
Bonus & THR - - - -
JAMSOSTEK 9,755 0.72 14,694 0.99-
SUB TOTAL 154,130 11.43 165,346 11.13-
B. INDIRECT LABOR -
-Workshop & Electrical Wages,Premium 56,381 4.18 27,758 1.87
-Laboratory Wages, Premium 30,266 2.24 18,972 1.28
-Weighbridge Premium 9,810 0.73 5,452 0.37
-Sortages Wages, Premium 7,291 0.54 21,827 1.47
-Warehouse Premium 31,991 2.37 5,423 0.36
-THR - - - -
-JAMSOSTEK 8,898 0.66 6,990 0.47-
SUB TOTAL 144,636 10.72 86,422 5.82-
*PERSONNEL/STAFF COST - -
-General Worker Wages & Premium 15,507 1.15 5,672 0.38
-Security Wages, Premium 53,666 3.98 50,971 3.43
-Staff Salaries, Premium 30,194 2.24 142,113 9.56
-THR - - 19,835 1.33
-JAMSOSTEK 3,018 0.22 7,169 0.48-
SUB TOTAL 102,386 7.59 225,759 15.19-
*OTHERS - -
-Meal Allowance - - 901 0.06
-Mess Facility 479 0.04 216 0.01
-Uniform/Safety - - - --
SUB TOTAL 479 0.04 1,117 0.08
 TOTAL STAFF & EMPLOYEES COST 401,630 29.78 478,645 32.21-
C. UTILITIES COST -
-Permit Processing 12,122 0.90 48,691 3.28-
SUB TOTAL 12,122 0.90 48,691 3.28-
D. MAINTENANCE COST -
* MAINTENANCE OF PLANT & MACHINERIES -
-Mill Building - - 250 0.02
-Workshop Equipment - - - -
-Fire Fighting Equipment - - - -
-Laboratory Equipment - - - -
-Weighbridge Station - - - -
-FFB Reception Station - - - -
-Sterilizer Station - - - -
-Thresshing Station - - - -
-Pressing Station - - - -
-Clarification - - - -
-Boiler House - - - -
-Power House - - - -
-Nut & Kernel Plant 1,950 0.14 - -
-Raw & Boiler WTP - - - -
-FE Equipment - - - -
-Maintenance Of Heavy Equipment - - 130 0.01
-Vehicle 1,511 0.11 6,363 0.43-
SUB TOTAL 3,461 0.26 6,743 0.45-
E. USAGE MATERIAL COST -
* USAGE STATIONARY - -
-Stationary 1,369 0.10 5,870 0.39
-Printing Material 1,380 0.10 28,658 1.93
-Office Equipment - - - --
SUB TOTAL 2,749 0.20 34,527 2.32-
F. ASSOCIATION & DONATIONS EXPENSES -
* OTHERS -
-Social Responsibility 6250 0.46 - -
-Society 14075 1.04 22,529 1.52-
SUB TOTAL 20325 1.51 22529.4360921 1.52-
G. OFFICE EXPENSES -
-Vehicles Fuel 2,764 0.20 6,568 0.44
-Bussines Trip 1,050 0.08 2,639 0.18
-Telephone/Pulse 700 0.05 730 0.05
-Internet 7,000 0.52 7,000 0.47
-Office Others 14,355 1.06 14,948 1.01
-Biaya Angkut pembelian Material 25,500 1.89 29,163 1.96
-Insurance 12,506 0.93 14,881 1.00
SUB TOTAL 63,875 4.74 75,929 5.11-
TOTAL G & A 201,936 14.97 408,553 27.49-
TOTAL FIXED COST 504,162 37.38 667,064 44.89-
VARIABLE COST --
H. DIRECT LABOUR -
-Process Overtime 60,056 4.45 208,622 14.04-
SUB TOTAL 60,056 4.45 208,622 14.04-
H. INDIRECT LABOUR --
-Workshop & Electrical Overtime 18,124 1.34 26,844 1.81
-Laboratory Overtime 8,905 0.66 23,025 1.55
-Weighbridge Overtime 2,197 0.16 2,953 0.20
-Sortage Overtime 10,675 0.79 8,089 0.54
-Warehouse Overtime 684 0.05 4,483 0.30-
SUB TOTAL 40,584 3.01 65,394 4.40-
*PERSONNEL/STAFF COST -
-General Worker Overtime 1,308 0.10 1,866 0.13
-Security Overtime - - - -
-Staff & Office Overtime 1,481 0.11 1,087 0.07-
SUB TOTAL 2,789 0.21 2,953 0.20-
I. OTHERS -
-Insentif/Fooding 777 0.06 - -
-Pengobatan - - - --
SUB TOTAL 777 0.06 - -
TOTAL STAFF & EMPLOYEES COST 104,207 7.73 276,970 18.64-
J. UTILITIES COST -
*OTHERS - -
-Pemakaian Air 1,150 0.09 - --
SUB TOTAL 1,150 0.09 - --
K. MAINTENANCE COST -
*FUEL & LUBRICANT -
-Solar Genset 87,283 6.47 52,784 3.55
-Lubricant 27,688 2.05 21,399 1.44-
SUB TOTAL 114,971 8.52 74,183 4.99-
*MAINTENANCE OF PLANT & MACHINERIES -
-Weighbridge Station - - - -
-FFB Reception Station 6,046 0.45 3,717 0.25
-Sterilizer Station 4,852 0.36 12,771 0.86
-Thresshing Station 4,745 0.35 2,407 0.16
-Pressing Station 49,832 3.69 60,047 4.04
-Clarification 1,239 0.09 13,017 0.88
-Boiler House 1,960 0.15 84,386 5.68
-Power House 770 0.06 6,350 0.43
-Nut & Kernel Plant 19,196 1.42 2,702 0.18
-Effluent Plant 419 0.03 504 0.03
-Raw & Boiler Treatment Plant - - 17,691 1.19
-Electrical Equipment 10 0.00 27,881 1.88
-Maintenance Of Heavy Equipment 48,140 3.57 19,296 1.30-
SUB TOTAL 137,209 10.17 250,770 16.87
TOTAL MAINTENANCE COST 252,181 18.70 324,953 21.87-
L. USAGE MATERIAL COST -
A. CHEMICALS -
L1. BOILER WATER -
- Chemical 7,067 0.52 21,385 1.44-
L2. DEMINT WATER -
- Chemical 17,641 1.31 --
L3. WTP -
-Chemical 10,980 0.81 19,589 1.32-
SUB TOTAL 35,688 2.65 40,974 2.76-
L4. KERNEL PLANT -
- Calcium Carbonate 13,825 1.03 17,143 1.15-
SUB TOTAL 13,825 1.03 17,143 1.15-
L5. LABORATORY -
- Chemical 5,469 0.41 6,841 0.46-
SUB TOTAL 5,469 0.41 6,841 0.46
TOTAL CHEMICAL 54,982 4.08 64,959 4.37-
B. CONSUMABLES -
-Consumables Process 4,174 0.31 4,459 0.30
-Consumables Quality Control 895 0.07 3,109 0.21
-Consumables Workshop 6,419 0.48 17,152 1.15
-Consumables Tools 475 0.04 - --
SUB TOTAL 11,962 0.89 24,721 1.66
TOTAL USAGE MATERIAL COST 66,944 4.96 89,680 6.03-
C. HEAVY EQUIPMENT CHARGES -
- RENTAL - HEAVY EQUIPMENT -
- OTHERS CHARGE H. E - RENTAL --
SUB TOTAL --
TOTAL FOH 320,275 23.75 414,633 27.90-
TOTAL VARIABLE COST 424,482 31.47 691,603 46.54-
DEPRECIATION 507,527 34.15-
TOTAL PRODUCTION COST 928,644 68.85 1,358,667 91.43-
PROD COST INCLUDE DEPRECIATION 928,644 68.85 1,866,194 125.58
 VARIANCES
THIS MONTH REMAKS
VALUE /KG FFB

1,373

239
33
287

6,277 0.42
- -
4,940- 0.33-
11,217- 0.75-
- -
(28,622) (1.93)
(11,294) (0.76)
(4,358) (0.29)
14,535 0.98
(26,568) (1.79)
- -
(1,908)
- (0.13)
-
(58,214)
- (3.92)
-
- -
(9,835) (0.66)
(2,695) (0.18)
111,919 7.53
19,835 1.33
4,151- 0.28-
123,374- 8.30-
- -
901 0.06
(262) (0.02)
-- --
638 0.04
77,015- 5.18-
- -
36,569- 2.46-
36,569- 2.46-
- -
- -
250 0.02
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
(1,950) (0.13)
- -
- -
130 0.01
4,852- 0.33-
3,282- 0.22-
- -
- -
4,500 0.30
27,278 1.84
-- --
31,778- 2.14-
- -
- -
(6,250) (0.42)
8,454- 0.57-
2,204- 0.15-
- -
3,804 0.26
1,589 0.11
30 0.00
- -
593 0.04
3,663 0.25
 2,375 0.16
12,054- 0.81-
206,617- 13.90-
162,902- 10.96-
-- --
- -
148,566- 10.00-
148,566- 10.00-
-- --
8,720 0.59
14,120 0.95
756 0.05
(2,586) (0.17)
3,799- 0.26-
24,810- 1.67-
- -
558 0.04
- -
(394)
- (0.03)
-
164- 0.01-
- -
(777) (0.05)
-- --
(777) (0.05)
172,763- 11.63-
- -
- -
(1,150)
- (0.08)
-
(1,150)
- (0.08)
-
- -
- -
(34,500) (2.32)
(6,289)
- (0.42)
-
(40,788)
- (2.74)
-
- -
- -
(2,329) (0.16)
7,919 0.53
(2,338) (0.16)
10,215 0.69
 11,778 0.79
82,426 5.55
5,580 0.38
(16,494) (1.11)
85 0.01
17,691 1.19
27,871 1.88
(28,844)
- (1.94)
-
113,560 7.64
72,772- 4.90-
- -
- -
- -
14,318- 0.96-
- -
(17,641)
- (1.19)
-
- -
8,609- 0.58-
5,286- 0.36-
- -
3,318- 0.22-
3,318- 0.22-
- -
1,373- 0.09-
1,373 0.09
9,976- 0.67-
- -
286 0.02
2,215 0.15
10,734 0.72
(475)
- (0.03)
-
12,759 0.86
22,735- 1.53-
- -
- -
-- --
-- --
94,357- 6.35-
267,121- 17.97-
507,527- 34.15-
430,023- 28.94-
937,550 63.09