Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | A40 – Akuntansi |
| Periode Ujian | : | Juni 2016 |
| Nomor Soal | : | 3 |
SOAL
Diketahui data sebagai berikut :
- Budgeted claim cost : 48.000.000
- Budgeted usage (number of claim processed) : 200
- Actual usage (number of claims) : 300
- Total cost claims : 54.600.000
Berapakah total variance nya:
- 100
- 600.000
- 000.000
- 600.000
- 600.000
PEMBAHASAN
| Rumus | - Total variance = usage variance + rate variance
- Usage variance= (actual usage – budgeted usage) x budgeted rate
- Budgeted rate = \(\frac{{budgeted\,claim\,\cos t}}{{budgeted\,usage}}\)
- Rate variance = (actual claim rate – budgeted rate) x actual usage
- Actual claim rate = \(\frac{{total\,\cos t\,claim}}{{actual\,usage}}\)
|
| Pembahasan | - Budgeted rate = \(\frac{{48.000.000}}{{1.200}} = 40.000\)
- Usage variance = (1.300 – 1.200) x 40.000 = 4.000.000
- Actual claim rate = \(\frac{{54.600.000}}{{1.300}} = 42.000\)
- Rate variance = (42.000 – 40.000) x 1.300 = 2.600.000
- Total variance = 4.000.000 + 2.600.000 = 6.600.000
|
| Jawaban | e. 6.600.000 |
