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n South African Journal of Industrial Engineering - Activity-based costing for vehicle routing problems : general article

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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 eliminate unprofitable products and to lower the 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.

'Activity-based costing' (ABC) is 'n kostemodel wat die aktiwiteitskoste in 'n organisasie identifiseer. Dit allokeer die koste van die bronne sodat die ware koste van die vervaardiging en dienste van die produk bereken kan word om winsgewendheid te bepaal. Die 'vehicle routing problem' (VRP) is 'n kombinatoriese optimisering en nie-lineêre programmeringsprobleem wat verskeie kliënte met 'n vloot voertuie in die mees koste- effektiewe manier bedien. Die artikel bespreek 'n nuwe metode om die kombinasie van probleme op te los. Die metode maak gebruik van groeperingsalgoritmes om meer akkurate voertuig deling te voorspel.

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/content/indeng/21/2/EJC46246
2010-11-01
2016-12-05
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