Yang termasuk kedalam expense budgets dari suatu perusahaan asuransi jiwa adalah
Cash disbursement
Benefit budgets
Sales budgets
Investment budgets
Pembahasan
Chapter 17 Page 537 [1]:
Three types of insurance company expense budget are :
Benefit budget indicates the amount of money a company expect to pay
claims,
cash surrenders,
and policy dividends during the next period
The sales expense budget, is base primarily on the cost incurred in selling insurance , in addition to commission cost, these expenses includes cost of
advertising,
promotion,
travel,
branch office operation and
salaries for marketing personnel
The general and administrative expense budget includes the other expenses needed to operate company
Depreciation on building
Computer equipment costs,
And administrative salaries
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.
