scholarly journals Accounting for reverse logistics activities

2006 ◽  
Vol 4 (1) ◽  
pp. 309-316
Author(s):  
Gyöngyi Kovács ◽  
Pall Rikhardsson
Keyword(s):  
Supply Chain ◽  
Reverse Logistics ◽  
Safety Management ◽  
Management Control ◽  
Reverse Supply Chain ◽  
Material Flows ◽  
Logistics System ◽  
Accounting Systems ◽  
Holistic View ◽  
Logistics Systems

Traditional logistics systems aim at minimising total (logistics) costs. At the same time, these systems focus on forward material flows in the supply chain. Concerns for the environment, and warranty related product returns have led to both end-of-life and commercial product take-backs, introducing the question of reverse material flows in these systems. These are backward moving inventories that have to be (re-)processed and show several coupling points to the forward materials flows in the logistics system. We argue that modern accounting systems are challenged with the phases of remanufacturing and refurbishment in the reverse supply chain. Many reverse logistics and reprocessing activities are integrated in other corporate processes, and their costs are difficult to separate from other cost objects, hindering the correct costing of reverse flows. By an analogy to safety management accounting, this paper proposes an activity-based method to account for the costs of reverse material flows. Accounting for these costs will help to take a more holistic view on total logistics costs and improve management control of logistical flows

scholarly journals Reverse Supply Chain for Sustainable Growth – Remanufacturing Perspective

2020 ◽  
Vol 9 (6) ◽  
pp. 298-301
Keyword(s):  
Supply Chain ◽  
Reverse Logistics ◽  
Economic Benefits ◽  
Sustainable Growth ◽  
Reverse Supply Chain ◽  
Logistics System ◽  
Inadequate Information ◽  
Technical Systems

Reverse logistics refers to set of all procedures affiliated with reuse of various commodities and its ingredients. This article is predominantly concerned with various principles of reverse logistics, various activities comprehended with remanufacturing process, necessity of reverse logistics in India and various types of flows that reverse logistics deals with. Limited forecasting & planning, inadequate information & technical systems, shortage of pertinent attainment administration entity are the major barriers to reverse logistics system. However due to economic benefits there is a necessity for companies to adequately manage their strategies.

scholarly journals FORMATION OF MATERIAL FLOWS IN A LOGISTIC SYSTEM WITH FEEDBACK

2020 ◽  
pp. 31-44
Author(s):  
Tetiana Kovtun ◽  
Keyword(s):  
Reverse Logistics ◽  
Circular Economy ◽  
Material Flow ◽  
Graphical Model ◽  
Maximum Efficiency ◽  
Material Flows ◽  
Logistics System ◽  
Logistics Systems ◽  
Reverse Chain ◽  
Product Manufacturer

The study is devoted to solving the problem of forming reverse material flows with the use of circular economy processes, which will achieve maximum efficiency of the logistics system.The existing linear model of the economy is not environmentally oriented, as it constantly requires the involvement of additional primary resources, which, passing through the man-made system, produce a large amount of waste. The concept of circular economy is based on the principles and goals of the concept of sustainable development and emphasizes the need to close logistics systems, the creation of logistics systems with feedback. The tool for the implementation of the concept are closed logistics chains, which include direct and reverse material flows.Participants and the processes used in the circular economy model proposed by the Ellen McArthur Foundation were used to create a model of a feedback logistics system that includes complete closed logistics chains. According to this model, the main participants in closed chains are: resource provider, parts manufacturer, product manufacturer, service provider, consumer/user, collection center), repair center, sort center, utilization center.Within a complete closed supply chain, the direct chain starts with the natural environment and the supplier of resources and ends with the consumer/user of the product, the reverse chain begins with the consumer/user of the product and ends with the recycling center and the natural environment.Among the processes of the circular economy to highlight the processes related to reverse logistics and involved in the organization of reverse flows to create feedback in a closed logistics chain: recover, recycle, refurbish, remanufacture, repurpose, repair, reuse. These processes, which can be called circular, create logistics loops between the participants in the logistics chain, providing feedback in closed logistics chains.The article presents a graphical model of the logistics system with feedback using circular processes; created an economic-mathematical model of the logistics system with feedback.Keywords: circular process; closed logistics chain; logistics loop; reverse material flow.

Development Countermeasures of the Reverse Logistics Service Chain of Electronic Waste

2012 ◽  
Vol 610-613 ◽  
pp. 2187-2191
Author(s):  
Hua Li Sun ◽  
Hao Chen ◽  
Yao Feng Xue
Keyword(s):  
Supply Chain ◽  
Reverse Logistics ◽  
Electronic Waste ◽  
Service Science ◽  
Reverse Supply Chain ◽  
Service Chain ◽  
Logistics Service ◽  
Development Countermeasures

With the increasing of electronic waste and the serious pollution to the environment, more and more attentions are paid to the reverse logistics of electronic waste. Problems in the development of the reverse logistics of electronic waste in China are presented. Development countermeasures of the reverse logistics service chain of electronic waste are proposed based on the theories of modern service science and reverse supply chain.

scholarly journals Urban environment influence on distribution part of logistics systems

2017 ◽  
Vol 42 (2) ◽  
pp. 7-23 ◽  
Author(s):  
Andrii Galkin
Keyword(s):  
Net Present Value ◽  
Performance Indicator ◽  
Road Transport ◽  
Evolutionary Development ◽  
Material Flows ◽  
Logistics System ◽  
Logistics Systems ◽  
Transport Services ◽  
Transportation Service ◽  
The Impact

The irregularities of evolutionary development, continuous improvement of environmental component into transport and raise many unsolved problem in the fields of transport in logistics systems and material flows management. The city parameters analyses had highlighted connections with transport services technology. Also the distribution stage of the logistic chain, which consists of following market participants: incoming material flow, retailers and Transportation Company (carrier) in different cities has been considered. Transportation service is made by road transport. The paper compares results of transportation servicing in different cities and logistic chains with same technology. As performance indicator net present value has been used. Existing criteria for evaluating the effectiveness of distribution of material flows does not sufficiently take into account the time value of money and possible options for investment, so when estimating the performance of servicing of business investment indicators should be used. Paper should elucidate the impact of cities on the transport service efficacy. Practical suggestions on logistics system functioning and transportation service of retailers in urban area have been proposed. Obtained results discovered overall impact of city’s parameters (density of streets and roads network’ irregularity factor; automobilizationlevel; urban square; scheme of road network; city radius) on logistics according to model which include more than 50 parameters and allows finding regularities of changing logistics efficiency on them.

scholarly journals DIRECTIONS OF LOGISTICS DEVELOPMENT AND ITS IMPACT ON RECYCLING OF WASTE IN THE CONSTRUCTION INDUSTRY

2021 ◽  
Vol 2 (162) ◽  
pp. 99-104
Author(s):  
R. Stepanov ◽  
V. Bredikhin ◽  
D. Domenuk
Keyword(s):  
Waste Management ◽  
Construction Industry ◽  
Reverse Logistics ◽  
Construction Projects ◽  
Economic Incentives ◽  
Economic Regulation ◽  
Urban Centers ◽  
Logistics System ◽  
Logistics Systems ◽  
Economic Parameters

The article considers the research of the process of supply of resources for construction taking into account the logistical needs of reversible logistics. The result will be the gradual formation of logistics systems in the construction industry, which should lead to the formation of a single logistics system of the construction industry. This will create a set of integration effects. First of all, to identify the main objectives of the logistics system in the construction industry as a whole, it is necessary to determine the basic economic parameters of each system participant, decompose the logistics system, and then determine the integrated economic characteristics of its activities. It is noted that the current level of logistics development and the growing specialization of its individual functional areas require a focus on the whole chain of causal relationships. Most logistics systems are focused on one direction of movement of inventory - from producer to end consumer. As a result, the process of decomposition of the logistics system of the construction industry according to the main economic parameters of operation was created. The current trends in logistics development that emerged during the pandemic have been identified. The general and basic concepts of waste management of construction companies are considered. The scheme of the waste management hierarchy is given. It is established that the main principles of economic regulation in the construction industry of waste management are to reduce the amount of waste and involve them in economic turnover; payment for waste disposal; economic incentives in the field of waste management. The main problems of reverse logistics facing the business and the possibility of solving them through the introduction of a system of reverse logistics or recycling are identified. In conclusion, the introduction of integrated logistics systems was proposed, which is especially effective in large construction projects located in urban centers, where massive material flows must be managed.

scholarly journals THE ENVIRONMENTAL DIMENTION OF THE PROSPECTS FOR DEVELOPMENT OF REVERSE LOGOSTICS WITHIN AGRO-INDUSTRY

2020 ◽  
Vol 2 (47) ◽  
pp. 59-69
Author(s):  
Halak I ◽  
◽  
Babyna D ◽  
Keyword(s):  
Supply Chain ◽  
Theoretical Analysis ◽  
Reverse Logistics ◽  
Business Strategy ◽  
Analytical Approach ◽  
Reverse Flow ◽  
Value Added ◽  
Reverse Supply Chain ◽  
Mathematical Methods ◽  
Chain Management

This paper involves the use of the reverse logistics tools to manage reverse flows of grain goods in Ukraine effectively. The object of the study is the reverse logistics. The purpose of the study is the theoretical analysis of reverse logistics in order to implement its tools within agro-industry and assessment of the prospects for that. Methods of the study are the analytical approach and mathematical methods. The reverse supply chain management is a key business strategy of any international manufacturer within such industries as car manufacturing, producing of household appliances and medicine. The reverse logistics is widely used to increase company`s profit and cut down the loses. The authors of this article offer to implement the reverse logistics tools within the agro-industry of Ukraine to efficiently design the reverse supply chain. While analyzing the agricultural businesses in Ukraine, authors found out that using the traditional reverse supply chain can not use the capacity of all the logistics players to the full. The liquidator services are offered in order to maintain value added by the returns of bulk goods. Moreover, considering the sustainability of such a reverse flow we offer to store the returns in the warehouses owned by stevedoring companies located in port of Odessa. In such way the decreasing of gas emissions by 25,2% can be established. The results of the study may be recommended for implementation by every logistics player within the agro-industry of Ukraine. KEYWORDS: REVERSE LOGISTICS, AGRO-INDUSRTY OF UKRAINE, REVERSE FLOW, REVERSE LOGISTICS SUPPLY CHAIN OF BULK GOODS, REVERSE SUPPLY CHAIN INTERMEDIARIES.

scholarly journals Designing a Multistage Supply Chain in Cross-Stage Reverse Logistics Environments: Application of Particle Swarm Optimization Algorithms

2014 ◽  
Vol 2014 ◽  
pp. 1-19 ◽  
Author(s):  
Tzu-An Chiang ◽  
Z. H. Che ◽  
Zhihua Cui
Keyword(s):  
Mathematical Model ◽  
Particle Swarm Optimization ◽  
Supply Chain ◽  
Objective Function ◽  
Reverse Logistics ◽  
Particle Swarm ◽  
Supply Chain Design ◽  
Reverse Supply Chain ◽  
Swarm Optimization ◽  
Objective Function Values

This study designed a cross-stage reverse logistics course for defective products so that damaged products generated in downstream partners can be directly returned to upstream partners throughout the stages of a supply chain for rework and maintenance. To solve this reverse supply chain design problem, an optimal cross-stage reverse logistics mathematical model was developed. In addition, we developed a genetic algorithm (GA) and three particle swarm optimization (PSO) algorithms: the inertia weight method (PSOA_IWM),VMaxmethod (PSOA_VMM), and constriction factor method (PSOA_CFM), which we employed to find solutions to support this mathematical model. Finally, a real case and five simulative cases with different scopes were used to compare the execution times, convergence times, and objective function values of the four algorithms used to validate the model proposed in this study. Regarding system execution time, the GA consumed more time than the other three PSOs did. Regarding objective function value, the GA, PSOA_IWM, and PSOA_CFM could obtain a lower convergence value than PSOA_VMM could. Finally, PSOA_IWM demonstrated a faster convergence speed than PSOA_VMM, PSOA_CFM, and the GA did.

scholarly journals REVERSE LOGISTICS PRACTICES IN THE SPANISH SMEs CONTEXT

2011 ◽  
Vol 4 (1) ◽  
pp. 84 ◽  
Author(s):  
Rocío Ruiz Benítez ◽  
Jesús Cambra Fierro
Keyword(s):  
Supply Chain ◽  
Reverse Logistics ◽  
Small And Medium Enterprises ◽  
Reverse Supply Chain ◽  
Main Motivation ◽  
Customer Expectation ◽  
Industry Sector ◽  
Logistics Networks ◽  
Medium Enterprises

Consumers and retailers return product to manufacturers due to a variety of reasons: the product does not meet customer expectation, the product is defective or there is excess inventory, among others. Therefore manufacturers need to handle the returned product in an effective way to improve customer's relationship and decrease its associated costs.This paper describes the return processes of two Spanish companies, pertaining to the Small and Medium Enterprises (SMEs) group, focusing on the forward and reverse flows in the supply chain and highlighting the relevance of managing reverse supply chain issues efficiently. The methods used are interviews with the main managers at both companies. We have found that the main motivation of these companies to accept returns is to create a good company's image. Additionally, the same design of return processes and logistics networks has been identified in both companies, independently of the company's industry sector and the management qualification.

scholarly journals Maximizing Profit in Reverse Supply Chain

2015 ◽  
Vol 8 (11) ◽  
pp. 111 ◽  
Author(s):  
Ehsan Khansalar ◽  
Mahmood Lari Dashte Bayaz ◽  
Reza Safari
Keyword(s):  
Mathematical Model ◽  
Supply Chain ◽  
Analytical Model ◽  
Reverse Logistics ◽  
Production Costs ◽  
Reverse Supply Chain ◽  
Total Cost ◽  
Logistics Network ◽  
Reverse Logistics Network ◽  
Production Strategies

<p>We try to find a linear analytical model to evaluate cost maximization using reverse logistics network in recycle industry, which reduces total cost of reverse logistics. In industries that production costs or percentage of recurred goods are significantly high, reverse logistics is so important. The purpose of this research is presenting a reverse logistics model and also a mathematical model to minimize costs and maximize benefits in recycle industry. Presented model in this research is a multi-variable system which has some constraints. This model helps organizations to use appropriate production strategies.</p>

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