Allocation Base Definition Allocation Base Definition Allocation base is a measure of activity such as direct labour-hours or machine-hours that is used to assign costs to cost objects. Other Related Accounting Articles: Variable Overhead Efficiency Variance Definition Expense Allocation Activity Cost Driver How to Calculate Activity Based Costing Direct Labor Efficiency Variance Cost Driver Definition Activity Base Definition First Stage Allocation Definition Calculating Full Time Equivalent Recommended Books ! Or Download E accounting book in MS-word format for just 20 $ - Click here to Download Tweet Pin It Sidra Farid Accounting Definitions No Comments Home » Accounting Definitions » Allocation Base Definition About The Author sidra Sidra is a accounting teacher in a college and is expert in Managerial accounting . She is also the permanent writer at Accounting Details and is famous for her easy language and simple answers. Leave a Reply Cancel reply Your email address will not be published. Required fields are marked *Comment Save my name, email, and website in this browser for the next time I comment.