stand-alone cost method

stand-alone cost method
учет метод автономных затрат* (метод распределения общих затрат между продуктами, услугами, пользователями услуг или другими объектами затрат; предполагает распределение затрат пропорционально их доле в производстве данного вида продукта или услуги; напр., почтовая служба, использующая метод автономных затрат, будет начислять больше затрат на себестоимость писем, отправляемых первым классом, т. к. они требуют ежедневной доставки, чем на себестоимость писем второго класса, которые могут доставляться раз в неделю)
See:

Англо-русский экономический словарь.

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