This article examines the benefits of use of business intelligence systems to improve the efficiency of management and control over accounting of production costs at enterprises engaged in the production of products.

The rapid growth of on-demand food delivery services has posed significant challenges in logistics optimization. This study focuses on a formerly leading food delivery company in Uzbekistan, which faced difficulties in meeting customer expectations due to high demand and inefficiencies in courier allocation. The research applied Discrete Event Simulation (DES) theory to analyze courier utilization, waiting times, and delivery performance. The model incorporated district-based clustering, queueing theory, stochastic simulation modeling, model validation and performance evaluation to evaluate various operational scenarios. Findings reveal that integrated models reduce delivery times by 1.6 times, enhance throughput, and provide actionable strategies for urban delivery optimization. The results contribute to both academic literature and managerial practice in emerging markets.