問26
頻出度★★★
A社は製品Bの製造及び販売を行っている。このとき,製品Bの総原価を計算する方法のうち,適切なものはどれか。ここで,総原価は製品Bの販売までに要したすべての原価を指す。
平成22年度 秋期 ITパスポート試験 問26
ストラテジ系企業活動 › 会計・財務
This question's explanation and your answers so far.
解説
問 26
Incorrectア
This is the difference left after subtracting the operating expenses from sales revenue, so it is a calculation on the profit side, not a cost. Moreover, it contains no manufacturing cost at all, so the money spent to make Product B is left out, and it cannot stand as the total cost.
Incorrectイ
The amount left after subtracting the manufacturing cost from sales revenue corresponds to the “gross profit on sales (gross margin)”, which is a profit, not a cost. What is being asked for is the total of the amounts spent, yet this expression subtracts an expense from revenue, which is where it goes wrong.
- ウ
正解 The total cost means all the costs that arise from making a product until it is handed over to the buyer, and the question itself defines it that way. Costs are divided into two groups according to the stage at which they arise: the material costs, labor costs, and other manufacturing expenses spent to make Product B in the factory are the “manufacturing cost”, while the advertising expenses, the salaries of sales staff, and the head-office administrative expenses needed to sell the finished Product B are the “operating expenses (selling, general and administrative expenses)”. All the costs required up to the sale are these two added together with nothing left out, so total cost = manufacturing cost + operating expenses, and ウ is correct. Note also that subtracting this total cost from sales revenue gives the operating profit; it is worth keeping in mind that the total cost is not something obtained by “subtracting something from sales revenue” but something obtained by “adding costs up”.
Incorrectエ
The manufacturing cost is an expense while the operating profit is earnings, so adding two things of different natures does not give a meaningful amount. The operating profit is rather a result derived from the total cost as “sales revenue − total cost”; it is not a component of the total cost. What should be added in order to obtain the total cost is the operating expenses, not the operating profit.
ここがポイント
- Total cost = manufacturing cost + operating expenses (selling, general and administrative expenses). The manufacturing cost is further divided into material costs, labor costs, and other manufacturing expenses; adding the costs arising at the selling and administrative stages to these gives all the costs required up to the sale.
- Do not confuse cost (expense) with profit. The relationship is sales revenue − total cost = operating profit, so any formula that subtracts something from sales revenue expresses a profit. When a question asks for a cost, choose the formula that adds the expenses up.
用語