A STUDY ON FACTORS AFFECTING SUPPLY CHAIN VISIBILITY

Supply chain visibility plays a critical role in creating integrated values by ensuring a balance among economic, social, and environmental dimensions. Transparency is essential in building trust and collaboration among supply chain stakeholders and promoting responsible consumption. By increasing the use of accounting practices, it is possible not only to ensure financial reporting at every stage of the supply chain but also to enhance visibility by measuring and evaluating supply chain performance. Cost management is crucial for monitoring cost flows from raw materials to end users, optimizing resource utilization, and identifying risks and inefficiencies in the value chain. This article examines the factors that influence supply chain visibility and explores how accounting and cost management can contribute to improving transparency within the supply chain.