Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | Akuntansi |
Periode Ujian | : | November 2011 |
Nomor Soal | : | 21 |
SOAL
Berikut ini merupakan jenis-jenis dari expense budget perusahaan asuransi:
- Sales expenses budget
- Benefits budget
- General and administrative budgets
- i benar
- i dan ii benar
- i dan iii benar
- i, ii dan iii benar
Pembahasan | Chapter 17 Page 537[1]: Expense budget : - The benefit budget indicates the amount of money a company expects to pay for claims, cash surrenders and policy dividend during the next period. Actuaries typically are responsible for developing the benefit budget.
- The sales expense budget is based primarily on the cost incurred in selling In addition to commission costs, these expenses include the costs of adveritsing, promotion, travel, branch office operations , and salaries for marketing personnel
- The general and administrative expense budge includes the other expenses needed to operate the company. Usually , this budget is the sum of all departmental expense budget
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban | d. i, ii dan iii benar |