ABSTRACT
In addition to cost center costing and resource
costing, another form of individual carrier costing
is standalone-cost costing. Standalone-cost costing
is a costing methodology that utilizes standalone
costs in costing the services provided by a
transportat ion firm. Like the former two
individual-carrier costing methodologies, stand-
alone-cost costing can be used for determining the
costs of individual services (provided by a
transportation firm). However, unlike the former
two individual-carrier costing methodologies, it can
also be used to investigate the cost efficiency or
inefficiency in the provision of these services.
