Stand-alone cost-allocation method

Stand-alone cost-allocation method is method that uses information pertaining to each user of a cost object as a separate entity to determine the cost-allocation weights.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Stand-alone cost-allocation method. Method that uses information pertaining to each user of a cost object as a separate entity to determine the cost-allocation weights.