Pembahasan Ujian PAI: A40 – No. 11 – November 2017

Summary of costs classified by description.[1]

• Direct cost : cost that is physically traceable to a single cost object.
• Controllable cost : cost over which one individual has power and influence.
• Differential cost : future cost that changeds as a result of a future decision.
• Committed cost : cost that results from a prior management decision that cannot be changed quickly.
• Indirect cost : cost that is not physically traceable to any single cost object.
• Non controllable cost : cost over which one individual does not have power and influence.
• Sunk cost : past cost that does not change as a result of a future decision.
• Discretionary cost : cost that recults from periodic management decisions that change as conditions change

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.