Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Product Form Segments of Ordinary life product line :
Ordinary life | Term ife | Whole life | |
Total revenues | 2.650.000 | 400.000 | 2.250.000 |
Variable policy benefit | 1.120.000 | 220.000 | 900.000 |
Other variable cost | 230.000 | 30.000 | 200.000 |
Direct fixed cost | 150.000 | 50.000 | 100.00 |
Indirect fixed cost | 50.000 |
Berapakah segment margin ratio untuk ordinary life ?
- 40%
- 42%
- 43%
- 45%
- 49%
PEMBAHASAN
Rumus | \(Segment\,m\arg in\,ratio\, = \frac{{product\,form\,segment\,m\arg in\,}}{{Total\,revenues}}\) \(\begin{array}{l} \Pr oduct\,form\,segment\,m\arg in = total\,revenues\, – \,{\mathop{\rm var}} iable\,policy\,benefit\, – \,\\ \,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,other\,{\mathop{\rm var}} iable\,\cos t\, – direct\,fixed\,\cos t \end{array}\) |
Pembahasan | \(\begin{array}{l} \Pr oduct\,form\,segment\,m\arg in = 2.650.000\, – \,1.120.000\, – \,230.000\, – 150.000\\ \,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\,\, = 1.150.000 \end{array}\) \(Segment\,m\arg in\,ratio\, = \frac{{1.150.000}}{{2.650.000}} = 43\% \) |
Jawaban | c. 43% |