Logistics Research · 2015 · 23 citations · 20 references
BusinessBusiness EconomicsRetail ManagementCircular EconomyCost AccountingE-commerce RetailingInternal Rate Of ReturnReturn AnalysisReturns ManagementCircular Returns ManagementCircular Returns SystemsCosts Of ReturnMail Order SalesReturn Cost AnalysisReturns Performance Measurement
Mail-ordering, particularly on the internet, has continually grown in importance over the last few years. This trend is expected to continue with no apparent end in sight. Liberal return policies have significantly contributed to this development by strengthening trust in both the individual retailers and the sales channel in general, but they do come at a price. This article is the first to systematically analyze the relation between the rate of returns and the associated costs. A circular model for the sales and returns process reveals a disproportionate relation between the two, which is further amplified once depreciation is considered. The model may serve decision-makers as an easy-to-use tool to systematically evaluate preventive returns management measures such as avoidance and gatekeeping.
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Reverse Supply Chains for Commercial Returns
Joseph D. Blackburn, V. Daniel R. Guide, Gilvan C. Souza et al. · California Management Review · 2004 · 580 citations
Management, Operations Management, Supply Chain Management +12