Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Juni 2013 |
| Nomor Soal | : | 22 |
SOAL
Biaya yang merupakan hasil dari keputusan manajemen secara berkala yang berubah pada saat kondisi berubah, disebut:
- Controllable cost
- Committed cost
- Discretionary cost
- Differential cost
| Pembahasan | Chapter 16 Page 485[1]: cost classification by description - Direct cost = cost that is physically traceable to a single cost object
- Indirect cost = cost that is not physically traceable to any single cost object
- Controllable cost = Cost over which one individual has power and influence
- Non controllable cost = cost over which one individual does not have power and influence
- Differential cost = future cost that changes as a result of a future decision
- Sunk cost= past cost that does not change as a result of a future decision
- Committed cost = cost that result from a prior management decision that cannot be change quickly
- Discretionary cost = cost that result from periodic management decision that change as condition change
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | c. Discretionary cost |
