Pembahasan Soal Ujian Profesi Aktuaris
SOAL
cost yang sering digunakan untuk menyatakan standard cost adalah:
- Unit cost
- Marginal cost
- Incremental cost
- Opportunity cost
- Hanya i yang benar
- Hanya iii yang benar
- i, ii, dan iii benar
- i, iii dan iv benar
- ii, iii, dan iv benar
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.