IMPLEMENTATION OF ANALYTICAL ACCOUNTING MODELS AND MANAGEMENT INDICATORS AND DEVELOPMENT OF BUSINESS INTELLIGENCE AND BUSINESS ANALYTICS TOOLS IN URBAN AND METROPOLITAN COLLECTIVE TRANSPORT OPERATORS. A CASE STUDY

Abstract

Purpose: The study aims to conceptualize and describe tools for improving the strategic definition of business models and facilitating decision-making in urban transport. It focuses on integrating Information and Communication Technologies (ICT), Artificial Intelligence (AI) and Business Intelligence (BI) tools to address sustainability concerns and enhance operational efficiency. Method: The research explores the evolution of management tools in urban transport, and use the case study of Transportes Interurbanos de Tenerife S.A.U. (TITSA) in order to illustrates practical application. Result and Conclusion: The implementation of analytical accounting models and BI tools result in significant improvements in decision-making and operational efficiency. It allowed for better cost calculation, revenue analysis, and margin identification.