Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Salah satu aspek penting di dalam akuntansi pertanggung jawaban adalah penjelasan mengenai budget variance. Diketahui data sebagai berikut:
- Budget rate : (a)
- Budget usage : (b)
- Actual rate : \(\left( \alpha \right)\)
- Actual usage :\(\left( \beta \right)\)
Formula dari rate variance adalah:
- \(\left( \alpha \right)x\left( \beta \right) – \left( a \right)x\left( b \right)\)
- \(\left( \alpha \right)x\left( \beta \right) – \left( a \right)x\left( \beta \right)\)
- \((\alpha )x(\beta ) – (a)x(b)\)
- \((a)x(b) – (\alpha )x(b)\)
- \((\alpha )x(b) – (a)x(\beta )\)
PEMBAHASAN
Figure 18-2. Variance analysis of the cost of processing claims.[1]
| Actual rate (unit cost per claim) | $ 42 | ||
| Actual usage (number of claims) | × 1,300 | ||
(a) | $54,600 | ||
| Budgeted rate | $ 40 | ||
| Actual usage | × 1,300 | ||
(b) | $52,000 | ||
| Budgeted rate | $ 40 | ||
| Budgeted usage | × 1,200 | ||
(c) | $48,000 | ||
| Rate variance | (a – b) | $ 2,600 | Unfavorable |
| Usage variance | (b – c) | + 4,000 | Unfavorable |
| Total variance | $ 6,600 | Unfavorable |
Rate variance = (Actual rate x Actual usage) – (Budgeted rate x Actual usage)
\(= ((\alpha )x(\beta )) – ((a)x(\beta ))\)Jawaban : b. \(\left( \alpha \right)x\left( \beta \right) – \left( a \right)x\left( \beta \right)\)
[1]Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.