Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Salah satu aspek penting di dalam akuntansi pertanggungjawaban adalah penjelasan mengenai budget variances. Diketahui data sebagai berikut:
- Budget rate (biaya per unit klaim) : (a)
- Budget usage (banyaknya klaim) : (b)
- Actual rate (biaya per unit klaim) : (a)
- Actual usage (banyaknya klaim) : (β)
Formula dari usage variance adalah:
- (a) x (β) – (a) x (b)
- (a) x (β) – (a) x (β)
- (a) x (β) – (a) x (b)
- (a) x (b) – (a) x (b)
- (a) x (b) – (a) x (β)
PEMBAHASAN
Variance analysis of the cost of processing claims[1]
| Actual rate (unit cost per claim) | $ 42 |
| Actual usage (number of claims) | x 1,300 |
| (a) | $ 54,600 |
| Budget rate | $ 40 |
| Actual usage | x 1,300 |
| (b) | $ 52,000 |
| Budgeted rate | $ 40 |
| Budgeted usage | x 1,200 |
| (c) | $ 48,000 |
| Rate variance (a-b) | $ 2,600 Unfavorable |
| Usage variance (b-c) | + 4,000 Unfavorable |
| Total variance | $ 6,600 Unfavorable |
Usage variance = (Budgeted rate) x (Actual usage) – (Budgeted rate) x (Budgeted Usage)
Jawaban: c. (a) x (β) – (a) x (b)
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.