Pembahasan Soal Ujian Profesi Aktuaris
| Institusi |
: |
Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian |
: |
Akuntansi |
| Periode Ujian |
: |
Juni 2013 |
| Nomor Soal |
: |
6 |
SOAL
Perbedaan antara Traditional Costing System [TCS] dengan Activity Based Costing [ABC] adalah
- Berdasarkan asumsi TCS: services generate costs
- Berdasarkan asumsi ABC: product generate costs
- Berdasarkan asumsi TCS: product generate costs
- Berdasarkan asumsi ABC: activity generate costs
- i dan ii benar
- ii dan iii benar
- iii dan iv benar
- i dan iv benar
| Pembahasan |
Chapter 16 Page 509[1]:
Traditional costing systems (TCS) assume that products generate costs. Activity Based Costing (ABC) assumes tht acivities generate 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 |
c. iii dan iv benar |
