Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Kita dapat mengidentifikasi 3 pendekatan berbeda terkait budgeting. Manakah yang secara umum diaplikasikan hanya untuk expense budgets :
- Top-down budgeting
- Bottom-up budgeting
- Zero-based budgeting
- a dan b benar
- b dan c benar
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PEMBAHASAN
Zero-Based Budgeting
Zero-based budgeting generally applies only to expense budgets. Zero-based budgeting differs from other budgeting approaches in that, for every accounting period, each organizational line of business must justify its continued operation. In other words, with zero-based budgeting (ZBB), the company begins with premise that no resources will be allocated for the following period unless and until each dollar to be spent is justified and is shown to be in accord with departmental plans and corporate goals and objectives. Thus, ZBB treats each activity as though it is a new project under consideration and does not automatically assume that the current levels of spending are reasonable starting points for developing next year’s budget. [1]
Jawaban: c. Zero-based budgeting
[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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