Pembahasan Ujian PAI: A40 – No. 32- Mei 2011

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.