Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Cost yang muncul dari keputusan manajemen berkala yang berubah ketika kondisi berubat, disebut:
- Discretionary cost
- Differential cost
- Non-Controllable cost
- Indirect cost
PEMBAHASAN
Summary of costs classified by description[1]:
- Discretionary cost: cost that results from periodic management decisions.
- Differential: future cost that changes as a result of a future decision.
- Non-Controllable cost: cost over which one individual does not have power and influence.
- Indirect cost: cost that is not physically traceable to any single cost object.
Jawaban: a. Discretionary cost
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.