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 |
