Pembahasan Soal Ujian Profesi Aktuaris
Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
Mata Ujian |
: |
Akuntansi |
Periode Ujian |
: |
Juni 2014 |
Nomor Soal |
: |
29 |
SOAL
Data untuk soal no 29
Unit cost per claim (actual rate) = 125.000
Number of claim (actual usage) = 2.500
Unit cost per claim (budgeted rate) = 130.000
Number of claim (actual usage) = 2.500
Unit cost per claim (budgeted rate) = 85.000
Number of claim (budgeted usage) = 2.000
Berapakah total variancenya:
- 142.500.000
- 155.000.000
- 12.500.000
- 167.500.000
Diketahui |
Unit cost per claim (actual rate) = 125.000
Number of claim (actual usage) = 2.500
Unit cost per claim (budgeted rate) = 130.000
Number of claim (actual usage) = 2.500
Unit cost per claim (budgeted rate) = 85.000
Number of claim (budgeted usage) = 2.000 |
Rumus yang digunakan |
Chapter 18 Page 568 [1] :
Rate variance = (actual rate x actual usage) – (budgeted rate x actual usage)
Usage variance = (budgeted rate x actual usage) – (budgeted rate x budget usage)
Total variance = Rate variance + Usage variance |
Proses pengerjaan |
Rate variance = (actual rate x actual usage) – (budgeted rate x actual usage)
Rate variance = (125.000 x 2.500) – (130.000 x 2.500) = 312.500.000 – 325.000.000 = – 12.500.000
Usage variance = (budgeted rate x actual usage) – (budgeted rate x budget usage)
Usage variance = (130.000 x 2.500) – (85.000×2.000) = 325.000.000 – 170.000.000=155.000.000
Total variance = Rate variance + Usage variance
Total variance = – 12.500.000 + 155.000.000 = 142.500.000
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
Jawaban |
a. 142.500.000 |