Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | November 2011 |
| Nomor Soal | : | 5 |
SOAL
Cost yang sering digunakan untuk menyatakan standard cost adalah
- unit cost
- marginal cost
- incremental cost
- opportunity cost
| Pembahasan | Chapter 16 Page 490[1]: Unit cost are often used to express standard cost which predetermined costs expected to be incurred for particular items during normal business operations.
[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. unit cost |
