Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Penambahan total expense yang terjadi sebagai akibat penambahan satu unit produk atau service, disebut dengan:
i. Marginal cost
ii. Incremental cost
iii. Standard cost
iv. Differential cost
v. Unit cost
a. i, ii, iii benar
b. i, ii, iv benar
c. ii, iii, iv, v benar
d. i, ii, iii, v benar
e. i, ii, iii, iv, v benar
- 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 service.
- Unit cost is the basic measurement in cost accounting. A unit cost is the incurred expense attributable to a single measured amount of work. Unit cost are often used to express standard costs, which are predetermined costs expected to be incurred for particular items during normal business operations.
Jawaban: b. i, ii, iv benar