Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Mei 2011 |
| Nomor Soal |
: |
32 |
SOAL
Berikut ini merupakan cost yang didefinisikan berdasarkan perilakunya [behavior]:
- Semi variable cost
- Marginal cost
- Opportunity cost
- Unit cost
| Pembahasan |
Chapter 16 Page 487[1] :
Cost classified by behavior:
- Fixed cost is a cost that remains constant for all levels of operating activity or production
- Variable cost fluctuates in direct proportion to changes in the level of operating activity
- Semi variable cost, also called mixed cost, contains elements of both fixed and variable costs
[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. Semi variable cost |
