Pembahasan Soal Ujian Profesi Aktuaris
Klasifikasi budget yang menggunakan angka absolut dan tidak berdasar pada besarnya pendapatan disebut:
- Static budget
- Flexible budget
- Rolling budget
- Fixed budget
- Period budget
Classification of Budgets
- Static budget: also known as a fixed budget or a fixed-amount budget, are generally not subject to change unless management has approved the changes.
- Flexible budget: also known as a flexible-amount budget, a dynamic budget, provides alternative sets of figures to use under the different circumstances that may arise during a budgeting period.
- Rolling budget: also known as a continuous budget, allows a company to continually maintain projections for a certain time period into the future.
- Fixed budget = Static budget
- Period budget: covers a specific time frame, such as one month or one year, and expires at the end of that time frame.
Jawaban: a. Statistic budget dan b. Fixed budget
 Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.