SUMMARY
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.AFRIKAANSE OPSOMMING: 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-linee programmeringsprobleem wat verskeie klite 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.