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Ensuring the availability of the right products, to the right customer, in the right place, at the best time, and at the most reasonable cost (Samii 2004) remains a challenge and an ongoing quest for many companies looking to improve their performance and competitiveness, particularly in Cameroon. To succeed in this, companies need to know how to organize the delivery of their goods by choosing the most appropriate transportation strategies. In solving the control of transportation costs– respect of delivery times–quality of service triptych, the problem of arbitration between own-account transportation and subcontracting to carriers or freight forwarders arises (Lhoussine, Jamal, and Hassan 2014). This paper focuses on this issue by shedding light on the reasons justifying the choice of transportation strategies adopted by companies in Cameroon and their logistical efficiency.