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 |
