Pembahasan Ujian PAI: A40 – No. 26 – November 2016

PEMBAHASAN

Establishing an ABC system is essentially a four-step process:[1]

1. Identify the activities within a company: there are literally hundreds of activities performed in an insurance company everyday. Because tracking all of these activities is not practical, most companies, when establishing an ABC system, group individual tasks into activity pool.
2. Identify activity drivers: the next step is to identify all the activity drivers for each activity. It is during this step where managers may begin to see the relationships between activities and the costs associated with them.
3. Match costs to each activity: it involves determining a unit cost for each activity driver. This means tracking the time involved in underwriting and accumulating all the associated salary costs, equipment costs, and supply costs.
4. Trace activity costs to products: the final step is for each activity cost to be assigned to its lowest meaningful level, such as to a product type or line of business. Management can then use this information to determine which products are profitable and unprofitable and which are efficient and inefficient.

Jawaban : b. i

[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.