Pembahasan Soal Ujian Profesi Aktuaris
Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian | : | Akuntansi |
Periode Ujian | : | Mei 2012 |
Nomor Soal | : | 25 |
SOAL
Cost yang sering digunakan untuk menyatakan standard cost adalah
- Marginal cost
- Incremental cost
- Opportunity cost
- Unit cost
Pembahasan | Chapter 16 Page 490[1]: Unit cost are often used to express standard cost which predetermined costs expected to be incurred for particular items during normal business operations. [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. Unit cost |