APICS Certified Supply Chain Professional (CSCP) — Question 279

Which of the following costs is an example of a specific inventory carrying cost?

Answer options

• A. Receiving and materials storage
• B. Incoming inspection
• C. Shrinkage
• D. Inbound freight and duties

Correct answer: C

Explanation

Shrinkage is a specific inventory carrying cost as it reflects the loss of inventory due to theft, damage, or miscounting. The other options, while related to inventory management, do not fall under the category of carrying costs; they are more about operational handling and logistics.