Pembahasan Ujian PAI: A40 – No. 29 – November 2014

PEMBAHASAN

Summary of costs classified by description[1]:

• Discretionary cost: cost that results from periodic management decisions.
• Differential: future cost that changes as a result of a future decision.
• Non-Controllable cost: cost over which one individual does not have power and influence.
• Indirect cost: cost that is not physically traceable to any single cost object.

Jawaban: a. Discretionary cost

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