Abstract

HURTADO GARCIA, Ketty del Rocío. Cost systems, reverse logistics and sustainable management in industrial enterprises. Coodes [online]. 2020, vol.8, n.3, pp. 526-537.  Epub Dec 02, 2020. ISSN 2310-340X.

The work addresses current concepts of interest to enterprise practice, such as sustainable management, sustainability, reverse logistics and cost systems, under the perspective of various contemporary authors, especially Rob Gray. The objective was to theoretically analyze the influence of inverse logistics and cost systems in the sustainable management of industrial companies. A wide and updated bibliography was consulted, which served as a basis for a systemic analysis of these concepts and their application in the context of industrial enterprises. The relationships between the concepts studied and the usefulness of reverse logistics for industrial companies to achieve sustainable management, where cost systems play a fundamental role, were determined. Particularly, Rob Gray's contributions to the subject of study were highlighted, starting from a questioning of the epistemology of accounting and finance, which requires the suppression of conventional positions in order to assume the other aspects of the life of man and nature that must be controlled and registered, such as the social and environmental ones.

Keywords : reverse logistics; costs; sustainability; sustainable management; industrial enterprises.

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