Indirect cost

Japanese: 間接費 - かんせつひ(英語表記)indirect cost
Indirect cost

In a broad sense, it refers to cost elements that cannot be directly traced to a specific activity (mainly manufacturing and sales) within a company. It is a relative concept of direct cost. In normal accounting practice, it often means indirect costs in manufacturing activities, i.e. manufacturing overhead costs, and is composed of indirect material costs, indirect labor costs, and indirect expenses. In principle, manufacturing overhead costs are allocated to products, departments, etc. by adopting an allocation method unique to cost accounting. Since around the 1980s, there has been a growing awareness of the need to allocate indirect costs appropriately, and activity based costing (ABC) and other methods have been proposed.

[Tokai Mikio]

[Reference item] | Cost calculation | Direct costs

Source: Shogakukan Encyclopedia Nipponica About Encyclopedia Nipponica Information | Legend

Japanese:

広義には、企業における特定の活動(製造および販売を中心としたもの)に直接的に跡づけることのできない原価要素をいう。直接費の相対的概念である。通常の会計実務では、製造活動における間接費すなわち製造間接費を意味することが多く、間接材料費、間接労務費、間接経費から構成される。製造間接費は、原則として原価計算独特の配賦方法を採用することによって、製品や部門などに配賦される。1980年代ころから、間接費を適正に配賦しようという意識が高まり、活動基準原価計算activity based costing(ABC)などが提唱されている。

[東海幹夫]

[参照項目] | 原価計算 | 直接費

出典 小学館 日本大百科全書(ニッポニカ)日本大百科全書(ニッポニカ)について 情報 | 凡例

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