Tolerance allocation methods significantly contribute to the qualification of Additive Manufacturing (AM) for (small-)series production ensuring high performance and efficiency. However, their usage prerequisites the availability of quantitative, reliable information on the impact of the assigned tolerances on the resulting manufacturing costs. The given article proposes a novel methodology for the systematic development of tolerance-cost curves for a cost-efficient tolerancing of 3D-printed parts. The proposed structured workflow aims at serving as a general guideline for both researchers and practitioners, while the exemplarily chosen perspective from Fused Layer Modeling (FLM) illustrates its adaption to a specific AM technology. The indirect, non-apparent interrelations between tolerances and resulting costs are modelled with the aid of an activity-based cost model, whereas the individual costs elements are mapped as function of the values for the machine-specific process parameters for AM, e.g., layer height or printing speed, which are required to achieve the assigned design tolerances. The total procedure covers all relevant steps, viz. the identification and quantification of the single cost items, the design of benchmark artifacts, adapted to given manufacturing and measuring techniques, the empirical determination of data on cost and geometrical accuracy by design of experiments and tolerance-cost curves. Its exemplary application to an academic use case shows its general applicability and benefits, but also its current limitations.