ACTIVITY-BASED COSTING FOR VEHICLE ROUTING      PROBLEMS

A. J. Moolman; K. Koen; J. Van der Westhuizen

doi:10.7166/21-2-57

ACTIVITY-BASED COSTING FOR VEHICLE ROUTING PROBLEMS

Authors

A. J. Moolman Department of Industrial Engineering, University of Pretoria
K. Koen Department of Business Management, University of Pretoria
J. Van der Westhuizen e-Logics Pty Ltd

DOI:

https://doi.org/10.7166/21-2-57

Keywords:

Activity-based costing (ABC), vehicle routing problem (VRP), VRP influence on ABC

Abstract

ENGLISH ABSTRACT:Activity-based costing (ABC) is a costing model that identifies activity costs in an organisation. It assigns the cost of activity resources to generate the actual cost of products in order to eliminateunprofitable products and to lowerthe prices of overpriced ones. The vehicle routing problem (VRP) is a combinatorial optimisation and nonlinear programming problem that seeks to service a number of customers with a fleet of vehicles in a cost-effective manner. In this article we propose a new approach to determine costing for vehicle routing type problems. The methodology incorporates the predictive sharing of a resource by clustering producers.

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Published

2011-11-05

How to Cite

Moolman, A. J., Koen, K., & Van der Westhuizen, J. (2011). ACTIVITY-BASED COSTING FOR VEHICLE ROUTING PROBLEMS. The South African Journal of Industrial Engineering, 21(2). https://doi.org/10.7166/21-2-57

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Issue

Vol. 21 No. 2 (2010)

Section

General Articles

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