MODERN TRANSFORMATIONS OF LOGISTICS OPERATIONS: MANAGEMENT ACCOUNTING, DATA ANALYTICS, AND GLOBALIZED MARKET CHALLENGES

Анотація

This study comprehensively examines the necessity of modernizing the management accounting system within intermediary logistics enterprises to effectively counter the systemic risks and challenges posed by the contemporary globalized environment and military uncertainty. The purpose. The aim of the work is defined as the development of practical mechanisms for enhancing the economic efficiency of intermediary logistics through the fundamental transformation of the Management Accounting (MA) system. The research addresses the critical accounting error, currently estimated at a high percentage, and the low level of digital automation within logistics operators (specifically «UGL» LLC) operating under systemic challenges determined by the state of war. The study focuses on the challenges of cost control in multimodal transport, where cost heterogeneity and considerable operational delays (such as those observed at EU borders) significantly increase the risks of incorrect pricing and subsequent financial losses. Methodology. The methodological apparatus includes the system-analytical method (for cost classification and structural analysis), economic modeling methods (for developing integration algorithms), correlation analysis (for assessing factor interdependence), and graphical visualization (for presentation and interpretation of results). These methods are fundamentally applied to analyze the necessary transition of the management accounting paradigm from the historical fixation of facts to a function of predictive planning and operative control. The study first establishes the paradigm shift in logistics, transitioning from the functional stage (focused on simple metrics) to the contemporary Analytical/Logistics 4.0 stage. Results. The study first establishes the necessity of transforming MA from simple cost recording to a function of prognostic control to meet the demands of a highly dynamic environment. The necessity of transitioning to a hybrid costing model (Job Order Costing and ABC/TDABC-costing) is comprehensively substantiated to neutralize the current calculation error. This dual approach ensures both accurate external pricing for complex and unique customer orders, and precise internal optimization of indirect logistics overhead. Empirical correlation analysis confirms a strong inverse relationship between the level of Business Intelligence (BI) tools integration and delivery time. Furthermore, the analysis proves the critical role of analysts' qualifications, which has a near-perfect linear relationship with operational speed within the sample. Finally, an Algorithm for the synergistic integration of Management Accounting and BI has been developed to formalize the process flow. Practical implications. The developed algorithm systematically ensures the transition to predictive management of logistics functions by leveraging MA data for prognostic modeling of external shocks (e.g., forecasting operational delays and fuel price fluctuations). This enables the continuous monitoring of potential transport bottlenecks, such as border crossings, and the efficient reallocation of key resources. This fundamental transformation is essential for adapting to unprecedented economic shocks, which include a significant increase in operational costs, and is explicitly aimed at minimizing the accounting error to a minimal, acceptable level and achieving a considerable enhancement of management decision quality. Value/originality. The originality lies in the comprehensive, empirically-based substantiation of the need for MA system reform under conditions of military uncertainty in the context of intermediary logistics. The research contributes significantly to the development of applied accounting methodology by defining the necessary analytical architecture and methodological framework for the Logistics 4.0 era. The study establishes that achieving financial stability for intermediary logistics enterprises is determined not merely by the volume of operations, but decisively by the flexibility and analytical power of their reformed management accounting system, which ensures constant adaptation and predictive management of risk factors.

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