Pembahasan Ujian PAI: A40 – No. 15 – Juni 2016

PEMBAHASAN

Costs classified by measurement include unit costs, marginal costs, and opportunity costs.

• Unit cost is the basic measurement to a single measured amount of work. Unit costs are often used to express standard costs, which are predetermined costs expected to be incurred for particular items during normal business operations.[1]
• Marginal costs are the additional total expense incurred as a result of producing one additional unit of a product or service.
• Opportunity costs are the benefit that is forfeited in choosing one decision alternative over another.
  Jawaban: a. hanya i yang benar

Jawaban: a. hanya i yang benar

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