Pembahasan Ujian PAI: A40 – No. 22 – Juni 2013

cost classification by description

• Direct cost = cost that is physically traceable to a single cost object
• Indirect cost = cost that is not physically traceable to any single cost object
• Controllable cost = Cost over which one individual has power and influence
• Non controllable cost = cost over which one individual does not have power and influence
• Differential cost = future cost that changes as a result of a future decision
• Sunk cost= past cost that does not change as a result of a future decision
• Committed cost = cost that result from a prior management decision that cannot be change quickly
• Discretionary cost = cost that result from periodic management decision that change as condition change

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