Pembahasan Soal Ujian Profesi Aktuaris
Cost masa lalu yang tidak berubah sebagai akibat dari keputusan yang akan datang, disebut :
- Sunk cost
- Traceable cost
- Differential cost
- Non-Controllable cost
- Indirect cost
Summary of costs classified by description.
- Direct cost: cost that is physically traceable to a single cost object.
- Controllable cost: cost over which one individual has power and influence.
- Differential cost: future cost that changeds as a result of a future decision.
- Committed cost: cost that results from a prior management decision that cannot be changed quickly.
- Indirect cost: cost that is not physically traceable to any single cost object.
- Non controllable cost: cost over which one individual does not have power andinfluence.
- Sunk cost: past cost that does not change as a result of a futuredecision.
- Discretionary cost: cost that recults from periodic management decisions that change as conditions change
Jawaban: a. Sunk Cost
Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.