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 |