Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
September 2012 |
Nomor Soal |
: |
16 |
SOAL
Kita dapat mengidentifikasi tiga pendekatan yang berbeda untuk budgeting. Pendekatan yang dapat mengakibatkan over-estimate sebagai akibat masing-masing management level membangun kontigensinya adalah …
- Top-Down Budgeting
- Bottom-Up Budgeting
- Zero Based Budgeting
- Top Down Budgeting and Zero Based Budgeting
Pembahasan |
Chapter 17 Page 528[1] :
Budgeting approach |
advantages |
Disadvantages |
Bottom up |
Budget information based on realistic data |
Time consuming |
Increased likelihood of employee support and cooperation |
May fail to meet top management objectives |
May result in over estimation as each management level builds its contingencies |
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
b. Bottom-Up Budgeting |