BADAN USAHA MILIK INDEPENDEN [BUMI]

BERSAMA TIM PALING SOLID PERBANKAN

In the process of export and import, a container is needed to accommodate the goods to be traded abroad, the container is called a container. A container or container is a place that is designed with a certain size that can be used many times, and can be used to store and transport the goods in it. When exporting or importing, it will be more practical and easier if we use containers because containers can accommodate a large quantity of goods. There are 2 types of shipping goods with containers tailored to their needs, namely LCL (Less Container Load) and FCL (Full Container Load). LCL is used when there are not too many goods, while FCL is used when the goods fill the volume of one container.

Containers that are often used in export and import according to their size are 20′ (20 feet) and 40′ (40 feet) with the following details :

20′ (20 feet) carrying capacity ± 33 CBM and 20 tons

40′ (40 feet) carrying capacity ± 60 CBM and 27 tons

40′ High Cube carrying capacity ± 76 CBM and 29 tons

45′ High Cube carrying capacity ± 86 CBM and 30 tons.

CBM is CuBic Meter (m3)

Dalam proses ekpor dan impor dibutuhkan wadah untuk menampung barang-barang yang hendak diperjualbelikan ke luar negeri, wadah tersebut dinamakan kontainer. Kontainer atau peti kemas adalah suatu tempat yang dirancang dengan ukuran tertentu yang dapat digunakan berkali-kali, serta bisa untuk menyimpan sekaligus mengangkut barang yang berada didalamnya. Saat melakukan ekpor maupun impor akan lebih praktis dan mudah apabila kita menggunakan kontainer karena kontainer dapat menampung kuantitas barang yang tidak sedikit. Pengiriman barang dengan container yang disesuaikan dengan kebutuhannya terdapat 2 jenis, yaitu LCL (Less Container Load) dan FCL (Full Container Load). LCL digunakan pada saat barang tidak terlalu banyak sedangkan FCL dipilih apabila barang memenuhi volume satu container.

Kontainer yang sering digunakan dalam ekspor impor menurut ukurannya yaitu 20′ (20 feet) dan 40′ (40 feet) dengan rincian sebagai berikut :

20′ (20 feet) kapasitas angkut ± 33 CBM dan 20 ton

40′ (40 feet) kapasitas angkut ± 60 CBM dan 27 ton

40′ High Cube kapasitas angkut ± 76 CBM dan 29 ton

45′ High Cube kapasitas angkut ± 86 CBM dan 30 ton.

CBM adalah CuBic Meter (m3)

Electronic business (e-business) is a business transaction or information exchange that is run by using information and communication technology. E-business is expected to grow rapidly in the coming years. This business provides an opportunity for companies to expand their sales worldwide and can significantly lower costs compared to paper transactions. It also facilitates value chain management (supply). Management accountants need to understand the advantages, risks, and business opportunities electronically. They also play an important role in providing relevant cost information in connection with this business. For example, managers may need to know the comparison between cost per transaction via electronic and paper-based cost per transaction.

Today, businesses are moving faster than ever. Changes in technology, communications, economic conditions, and the legal environment affect companies and management accountants in new ways. The management accountant must support management in all stages of business decision making. As accounting experts, they must be smart, available, keep up with the latest developments, and understand the habits and practices of all the countries in which their companies operate. They are expected to have knowledge of the legal environment of the business, particularly regarding the Sarbanes - Oxley Act of 2002.