Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Cost yang muncul dari keputusan manajemen berkala yang berubah ketika kondisi berubah, disebut:
- Discretionary cost
- Differential cost
- Non-Controllable cost
- Indirect cost
| Pembahasan | Chapter 16 Page 487[1]: Discretionary costs are costs that result from periodic management desisions that can change as conditions require. [1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | a. Discretionary cost |