Pembahasan Ujian PAI: A40 – No. 17 – Maret 2015

Pembahasan Soal Ujian Profesi Aktuaris

SOAL

Perbedaan antara Activity Based Costing [ABC] dan Traditional Costing System [TCS] adalah

1. Berdasarkan asumsi TCS: services generate costs
2. Berdasarkan asumsi TCS: product generate costs
3. Berdasarkan asumsi ABC: product generate costs
4. Berdasarkan asumsi ABC: activity generate costs

1. i dan iii benar
2. ii dan iii benar
3. ii dan iv benar
4. i dan iv benar

• Traditional Costing System (TCS) assume that products generate costs.
• Activity Based Costing (ABC) assumes that activities generate costs. [1]

Jawaban: c. ii dan iv benar

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