Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Jenis budget berikut ini yang digunakan oleh Manajer Asuransi untuk melakukan tes asumsi:
- Variable budget
- Dynamic budget
- Flexible budget
- Fixed budget
- i dan ii benar
- i dan iii benar
- ii dan iii benar
- i, ii dan iii benar
- i, ii, iii dan iv benar
PEMBAHASAN
Classification of Budgets[1]:
| Variable Budget | Managers use variable budget to test assumption. |
| Dynamic Budget | Dynamic budget also known as a variable budget. |
| Flexible Budget | Flexible budget also known as a variable budget. |
| Fixed Budget | Fixed budgets provide no alternatives financial predictions when actual experience differs from the assumptions underlying the budget figures. |
Jawaban: d. i, ii, dan iii benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.