Pembahasan Soal Ujian Profesi Aktuaris
| Institusi | : | Persatuan Aktuaris Indonesia (PAI) |
| Mata Ujian | : | Akuntansi |
| Periode Ujian | : | Maret 2016 |
| Nomor Soal | : | 8 |
SOAL
Tambahan total beban yang terjadi sebagai akibat tambahan satu unit produksi atau layanan disebut dengan:
- Marginal cost
- Incremental cost
- Differential cost
- Jawaban i dan ii benar
- Jawaban i dan iii benar
- Jawaban ii dan iii benar
- Jawaban i, ii, dan iii benar
| Pembahasan | Chapter 16 Page 490[1] : a marginal cost, which is also called an incremental cost or a differential cost, is the additional total expense incurred as a result of producing one additional unit of a product or services.
[1] Mulligan, E. and Stone, G. (1997). Accounting and financial reporting in life and health insurance companies. Atlanta, Ga.: Life Management Institute, LOMA. |
| Jawaban | d. Jawaban i, ii, dan iii benar |
