Pembahasan Ujian PAI: A40 - No. 13 - November 2016

Pembahasan Soal Ujian Profesi Aktuaris

Institusi	:	Persatuan Aktuaris Indonesia (PAI)
Mata Ujian	:	A40 – Akuntansi
Periode Ujian	:	November 2016
Nomor Soal	:	13

SOAL

Mana sajakah dari pernyataan berikut yang dikategorikan sebagai strategi perusahaan asuransi:

Performance planning
Fiscal year wage and salary plans
Risk analysis
Desired service level
Annual sales forecast

i, ii, iii, iv, v
i, ii, iv, v
i, iv, v
iii, iv
i, v

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PEMBAHASAN

Applications of an insurer’s strategic planning and operational planning for different functional areas.[1]

Function	Strategic Planning	Operational Planning
Marketing	Marketing identification and penetration Agency development strategy Product development	Advertising plans and promotions Agent commission plans Product introduction Annual sales forecasts
Risk Selection	Underwriting strategy Underwriting standards analysis	Underwriting targets and guidelines Reinsurance policies
Customer Service	Desired service levels	Policy issue procedures Service standards Policy processing alternatives
Financial Planning	Economic research and forecasting Capital adequacy Allocation of capital	Cash flow planning Product profitability goals Monthly forecast of expenses Tax planning
Investment	Investment strategy Risk analysis Legal restrictions	Performance planning Legal restrictions Liquidity planning
Human Resources	Long-term personnel requirements Personnel policies	Current-year recruiting plans Fiscal-year wage and salary plans Job design and analysis
Electronic Data Processing	Systems architecture Long-term capacity requirements	Software needs Personal computer and hardware requirements Short-term capacity requirements

Jawaban: d. iii, iv

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.

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