Pembahasan Soal Ujian Profesi Aktuaris
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) 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) Total variance = Rate variance + Usage variance [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 |