Which of the following demonstrates 'administrative costs' in the context of global sourcing?

In the context of global sourcing, 'administrative costs' refer to the expenses associated with managing and coordinating the procurement process and ensuring compliance with various regulations. The correct choice, which is documentation for international payments, is a clear example of administrative costs because it involves the necessary administrative tasks that facilitate the smooth operation of international transactions.

This documentation often includes invoices, customs declarations, and payment instructions, all of which are vital for ensuring that the sourcing process adheres to legal and regulatory requirements, as well as maintaining accurate financial records. Such tasks require administrative employees to execute them, and thus, they fall under administrative costs.

In contrast, employee salaries in manufacturing specifically pertain to production costs rather than administrative expenses. Quality control testing is an operational cost associated with ensuring product standards and safety, which again moves outside the category of administrative expenses. Branding expenses, while a part of marketing and promoting sourced products, focus on building market identity rather than the necessary administrative functions of managing sourcing activities. Therefore, documentation for international payments is the option that most accurately represents administrative costs in global sourcing.