Optimisation Of Transportation Networks Using Advanced SC Analytics: Implications For Managerial Accounting

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Published: 2026-03-24
DOI: https://doi.org/10.53555/qkcaa678
Keywords:
Transportation networks, SC analytics, transportation optimization, managerial accounting, logistics sustainability

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Dr. Jasdeep Singh Chadha
Professor IILM University Gurugram
Dr. Yavar Ehsan
Professor IILM Unviversity, Gurugram
Dr. Pravash Ghosh
Assistant professor ICFAI Business school, Gurgaon

Abstract

Transportation networks are a critical component of modern SCs, enabling the efficient movement of goods across geographically dispersed markets. As global SCs become increasingly complex due to globalization, multi-modal transportation systems, and fluctuating demand patterns, organizations require advanced analytical approaches to improve logistics performance and cost efficiency. This review article examines The function of advanced chain of supplies analytics in optimizing transportation networks and explores its implications for managerial accounting practices. The study synthesizes existing literature on transportation network structures, analytical optimization models, and digital technologies such as artificial intelligence, big data analytics, machine learning, and blockchain. These technologies support data-driven decision-making by improving route optimization, demand forecasting, fleet management, and resource allocation within logistics systems. The review also highlights the importance of managerial accounting tools, including activity-based costing, performance measurement systems, and cost allocation frameworks, in evaluating transportation efficiency and supporting strategic financial planning. In addition, the paper discusses sustainability considerations in transportation networks, emphasizing green logistics strategies such as low-carbon transportation planning, eco-routing models, and environmental cost accounting. Despite the advantages of advanced analytics, organizations face several implementation challenges, including data quality issues, high technological investment costs, integration with legacy systems, and cybersecurity risks. The review concludes that integrating advanced SC analytics with managerial accounting frameworks can significantly enhance transportation network optimization, cost transparency, & SC management's strategic decision-making.


 

Article Details

Issue

Vol. 22 No. 2S (Management and Accounting Research) (2026): The Journal of Theoretical Accounting Research

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Articles
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This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Optimisation Of Transportation Networks Using Advanced SC Analytics: Implications For Managerial Accounting. (2026). The Journal of Theoretical Accounting Research, 22(2S (Management and Accounting Research), 01-15. https://doi.org/10.53555/qkcaa678

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