Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Transfer price adalah harga dari suatu barang atas jasa dimana satu segmen dari perusahaan mencharge segment dari perusahaan asuransi yang sama. Kegiatan mengevaluasi kinerja dari profit dan investment centers akan sangat sulit ketika melibatkan transfer pricing. Berikut ini merupakan metoder transfer pricing :
- Cost-based transfer prices
- Profit-based transfer prices
- Market-based transfer prices
- Negotiated transfer prices
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PEMBAHASAN
Several methods are used to set transfer prices, including cots, market price, and negotiated price.[1]
- Cost-based transfer price: A transfer price that is set at cost is the price that it actually costs the selling center to manufacture the product or provide the service.
- Market-based transfer prices: companies that used-based transfer pricing system exchange products at their external market values.
- Negotiated-based transfer prices: individual buying and selling centers sometimes negotiate the price of transferred products.
Jawaban: d. i, iii, dan iv benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.