問9
頻出度★★★
製品の製造に関連して発生する次の費用のうち, 間接費だけを全て挙げたものはどれか。 a 完成した製品を検査する労務費 b 工場の電気供給設備を保守する労務費 c 製品の外注加工費
令和8年度 ITパスポート試験 問9
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 9
Incorrectア
It is wrong to include a as an indirect cost. Item a is the labor cost for inspecting a specific finished product and can be traced directly to that product, so it is a direct cost. Only b is an indirect cost, so a, b is inappropriate.
- イ
正解 An indirect cost is one that cannot be tied directly to a specific product and is incurred in common across several products, while a direct cost is one whose amount spent on a specific product can be traced. Item a, the labor cost for inspecting finished products, is work performed on a specific finished product and ties directly to that product, so it is a direct cost. Item c, the outsourced processing cost of the product, is the cost of entrusting the processing of a specific product to an outside party and ties directly to that product, so it is a direct cost (a typical example of a direct expense). In contrast, item b, the labor cost for maintaining the factory's electricity supply equipment, is a cost for maintaining the whole factory's equipment and cannot be traced to any specific product, so it is an indirect cost (an indirect labor cost). Therefore, listing only the indirect costs gives just b, so the correct answer is イ.
Incorrectウ
It is wrong to include c as an indirect cost. Item c, the outsourced processing cost, is the processing cost of a specific product and is a typical example of a direct expense (a direct cost). Only b is an indirect cost, so b, c is inappropriate.
Incorrectエ
It is wrong to treat c as an indirect cost. The outsourced processing cost is a direct cost. Moreover, b, which is the actual indirect cost, is left out, so c alone does not correctly list the indirect costs.
ここがポイント
- Distinguishing direct from indirect costs: if it can be traced directly to a specific product it is a direct cost; if it is common to several products and cannot be traced to a specific one it is an indirect cost.
- Outsourced processing cost is a typical example of a direct expense (a direct cost); on the other hand, the labor cost for maintaining the whole factory's equipment is not tied to a specific product and is an indirect cost.
用語