Goal: The purpose of this research was to determine the most frequently used performance measures for the evaluation of reverse logistics in Brazilian companies. Furthermore, we sought to verify whether a correlation exists between certain performance measure dimensions (cost, asset management, customer service, and productivity), company size (micro, small, medium, and large), and their sectors of the economy. Design/Methodology/Approach: A survey of 125 Brazilian companies from different industrial sectors was conducted. Hypothesis testing allows carrying out inferences about population parameters, and the results indicate the acceptance or rejection of the hypothesis formulated. Results: This study presents a list of measures for the assessment of reverse logistics in different industrial segments, evidencing the major performance measures used. According to statistical analysis, large-sized companies are those that most frequently adopt performance measures to assess reverse logistics in Brazil. However, no correlation was verified between the performance measure dimensions evaluated and the sectors of the economy. Limitations of investigation: This study could not conclude about the maturity level of performance measurement in the investigated companies. The results presented are the first step towards reverse logistics performance measurement and more complementary studies are necessary. Practical implications: This paper presents a list of performance measures for reverse logistics assessment. This information could support decision making as it provides a possibility of analyzing the choice of the best measures. Originality/value: The main contribution of this paper is related to the scarcity of reverse logistics metrics in the literature. As an exploratory study, it could be used to improve the reverse logistics performance measurement studies and practice.
Poucas são as empresas e trabalhos que avaliam os reais benefícios da aplicação da Logística Reversa e que abordam as medidas de desempenho para avaliar essa atividade. Nesse sentido, este artigo verificou quais são as medidas de desempenho apontadas na literatura para a avaliação da Logística Reversa. O estudo se baseou no modelo World Class Logistics -WCL, cuja perspectiva de mensuração envolve a avaliação das atividades logísticas nas dimensões de custos, gestão de ativos, serviço ao cliente e produtividade. A pesquisa realizada foi de natureza qualitativa, sendo alçado um extenso levantamento bibliográfico sobre o tema. Os resultados deste trabalho contribuem para o desenvolvimento da literatura por meio da identificação, sistematização e análise das medidas de desempenho para avaliação da Logística Reversa disponíveis na literatura. Portanto, além da contribuição teórica, este artigo propicia informações que podem dar suporte à tomada de decisão nos processos de controle e gestão das empresas.Palavras-chave: Logística Reversa. Competitividade. Desempenho.
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