Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Tambahan total expense yang terjadi sebagai hasil dari produksi tambahan satu unit produk atau jasa, disebut dengan
- Incremental cost
- Marginal cost
- Differential cost
- Jawaban a,b dan c benar
| Pembahasan | Chapter 16 Page 490[1]: A marginal cost, which is also called an incremental cost or a differential cost, is the additional total expense incurred as a result of producing one additional unit of a product or services [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. Jawaban a,b dan c benar |