Pembahasan Soal Ujian Profesi Aktuaris
Cost yang dihasilkan dari keputusan manajemen berkala yang dapat berubah sesuai kondisi yang dipersyaratkan, disebut dengan :
- Discretionary cost
- Committed cost
- Differential cost
- Controllable cost
- Direct cost
Summary of costs classified by description.
- 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
Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.