Pembahasan Soal Ujian Profesi Aktuaris
SOAL
Mengelola suatu perusahaan tanpa budgeting adalah seperti berkendara ke kota yang baru dikunjungi tanpa sebuah peta di tangan. Kita ingin mengunjungi suatu tempat menarik di kota itu, tapi tidak tahu pasti arah menuju ke sananya. Banyak sekali kegunaan dari budgeting, diantaranya adalah:
- Control and reduce expenses
- Communicate information throughout the various levels of a company
- Assist in financial planning
- Motivate personnel
- Evaluate managerial performance
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PEMBAHASAN
Budget is one of many management accounting reports that a company uses to make decisions about its product lines, target markets, and future expectations. Budget is most often used to[1]:
- Monitor and evaluate financial operations
- Evaluate managerial performance
- Assist in financial planning
- Control and reduce expenses
- Communicate information throughout the various levels of a company
- Motivate personnel
Jawaban: e. i, ii, iii, iv dan v benar
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA.