<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2310-340X</journal-id>
<journal-title><![CDATA[Cooperativismo y Desarrollo]]></journal-title>
<abbrev-journal-title><![CDATA[Coodes]]></abbrev-journal-title>
<issn>2310-340X</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Pinar del Río "Hermanos Saíz Montes de Oca"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2310-340X2020000300526</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Sistemas de costo, logística inversa y gestión sostenible en empresas industriales]]></article-title>
<article-title xml:lang="pt"><![CDATA[Sistemas de custos, logística inversa e gestão sustentável em empresas industriais]]></article-title>
<article-title xml:lang="en"><![CDATA[Cost systems, reverse logistics and sustainable management in industrial enterprises]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Hurtado García]]></surname>
<given-names><![CDATA[Ketty del Rocío]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Cotopaxi Extensión La Maná  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2020</year>
</pub-date>
<volume>8</volume>
<numero>3</numero>
<fpage>526</fpage>
<lpage>537</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2310-340X2020000300526&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2310-340X2020000300526&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2310-340X2020000300526&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN En el trabajo, se abordan conceptos de actualidad e interés para la práctica empresarial, tales como gestión sostenible, sostenibilidad, logística inversa y sistemas de costo, bajo la perspectiva de diversos autores contemporáneos, especialmente Rob Gray. El objetivo planteado fue analizar teóricamente la influencia de la logística inversa y los sistemas de costo en la gestión sostenible de las empresas industriales. Se consultó una amplia y actualizada bibliografía, que sirvió como base para un análisis sistémico sobre dichos conceptos y su aplicación en el contexto de las empresas industriales. Se determinaron las relaciones entre los conceptos estudiados y la utilidad de la logística inversa para que las empresas industriales logren una gestión sostenible, donde los sistemas de costo juegan un papel fundamental. Particularmente se destacaron los aportes de Rob Gray al tema objeto de estudio, a partir de un cuestionamiento a la epistemología de la contabilidad y finanzas, que requiere suprimir posturas convencionales a fin de asumir los otros aspectos de la vida del hombre y la naturaleza que deben ser controlados y registrados, tales como los sociales y ambientales.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO O artigo aborda conceitos atuais de interesse para a prática empresarial, tais como gestão sustentável, sustentabilidade, logística inversa e sistemas de custos, da perspectiva de vários autores contemporâneos, especialmente Rob Gray. O objetivo era analisar teoricamente a influência da logística inversa e dos sistemas de custos na gestão sustentável das empresas industriais. Consultou-se uma bibliografia extensa e atualizada, que serviu de base para uma análise sistémica destes conceitos e da sua aplicação no contexto das empresas industriais. As relações entre os conceitos estudados e a utilidade da logística inversa para as empresas industriais para alcançar uma gestão sustentável, onde os sistemas de custos desempenham um papel fundamental, foram identificadas. Os contributos de Rob Gray para o tema em estudo foram particularmente notáveis, baseados num questionamento da epistemologia da contabilidade e das finanças, que requer a supressão de posições convencionais a fim de assumir os outros aspectos da vida humana e da natureza que devem ser controlados e registados, tais como os aspectos sociais e ambientais.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT 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.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[logística inversa]]></kwd>
<kwd lng="es"><![CDATA[costos]]></kwd>
<kwd lng="es"><![CDATA[sostenibilidad]]></kwd>
<kwd lng="es"><![CDATA[gestión sostenible]]></kwd>
<kwd lng="es"><![CDATA[empresas industriales]]></kwd>
<kwd lng="pt"><![CDATA[logística inversa]]></kwd>
<kwd lng="pt"><![CDATA[custos]]></kwd>
<kwd lng="pt"><![CDATA[sustentabilidade]]></kwd>
<kwd lng="pt"><![CDATA[gestão sustentável]]></kwd>
<kwd lng="pt"><![CDATA[empresas industriais]]></kwd>
<kwd lng="en"><![CDATA[reverse logistics]]></kwd>
<kwd lng="en"><![CDATA[costs]]></kwd>
<kwd lng="en"><![CDATA[sustainability]]></kwd>
<kwd lng="en"><![CDATA[sustainable management]]></kwd>
<kwd lng="en"><![CDATA[industrial enterprises]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Antonyová]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Antony]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Soewito]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Logistics Management: New trends in the Reverse Logistics]]></article-title>
<source><![CDATA[Journal of Physics: Conference Series]]></source>
<year>2016</year>
<volume>710</volume>
<numero>012018</numero>
<issue>012018</issue>
</nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Castillo Cano]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Valdivia Rivera]]></surname>
<given-names><![CDATA[M. D. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Hernández Cárdenas]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Cadena de valor factor de éxito en las Pymes del Corredor Industrial Veracruz-Boca del Río]]></article-title>
<source><![CDATA[Logística y Productividad]]></source>
<year>2018</year>
<page-range>4-23</page-range><publisher-name><![CDATA[Red Ibea]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Dias Marques]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Pagán Martínez]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Braga Junior]]></surname>
<given-names><![CDATA[S. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Cataneo]]></surname>
<given-names><![CDATA[P. F.]]></given-names>
</name>
<name>
<surname><![CDATA[da Silva]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Logística inversa de envases de plaguicidas: Percepción de los pequeños y medianos productores agrícolas]]></article-title>
<source><![CDATA[Exacta]]></source>
<year>2017</year>
<volume>15</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>353-68</page-range></nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Garzón Castrillón]]></surname>
<given-names><![CDATA[M. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Ortiz Pabón]]></surname>
<given-names><![CDATA[E.]]></given-names>
</name>
<name>
<surname><![CDATA[Acosta Prado]]></surname>
<given-names><![CDATA[J. C.]]></given-names>
</name>
<name>
<surname><![CDATA[Zárate]]></surname>
<given-names><![CDATA[R. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez Uribe]]></surname>
<given-names><![CDATA[R. I.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramírez Garzón]]></surname>
<given-names><![CDATA[M. T.]]></given-names>
</name>
<name>
<surname><![CDATA[Ramírez Salazar]]></surname>
<given-names><![CDATA[M. del P.]]></given-names>
</name>
<name>
<surname><![CDATA[Cruz Pulido]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Saiz Álvarez]]></surname>
<given-names><![CDATA[J. M.]]></given-names>
</name>
</person-group>
<source><![CDATA[Gestión de la sostenibilidad en el marco de las organizaciones]]></source>
<year>2015</year>
<publisher-name><![CDATA[Universidad EAN]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Granada Aguirre]]></surname>
<given-names><![CDATA[L. F.]]></given-names>
</name>
<name>
<surname><![CDATA[Afanador Rodríguez]]></surname>
<given-names><![CDATA[M. I.]]></given-names>
</name>
<name>
<surname><![CDATA[Álvarez Castro]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<source><![CDATA[Lineamientos para la implementación de una filosofía de gestión ambiental]]></source>
<year>2018</year>
<publisher-name><![CDATA[Ediciones de la Universidad Antonio José Camacho]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gray]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Is accounting for sustainability actually accounting for sustainability...and how would we know? An exploration of narratives of organizations and the planet]]></article-title>
<source><![CDATA[Accounting, Organizations and Society]]></source>
<year>2010</year>
<volume>35</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>47-62</page-range></nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gray]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Standing on the (skeletal) shoulders of a (middle-range) giant: Acknowledging intellectual debt]]></article-title>
<source><![CDATA[Critical Perspectives on Accounting]]></source>
<year>2013</year>
<volume>24</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>207-10</page-range></nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gray]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Adams]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Owen]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<source><![CDATA[Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment]]></source>
<year>2014</year>
<publisher-name><![CDATA[Pearson]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gray]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Laughlin]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[It was 20 years ago today: Sgt Pepper, Accounting, Auditing &amp; Accountability Journal, green accounting and the Blue Meanies]]></article-title>
<source><![CDATA[Accounting, Auditing &amp; Accountability Journal]]></source>
<year>2012</year>
<volume>25</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>228-55</page-range></nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Gullifa]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
<name>
<surname><![CDATA[Jatib]]></surname>
<given-names><![CDATA[M. I.]]></given-names>
</name>
<name>
<surname><![CDATA[Marcuzzi]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Optimización de la logística inversa en el reciclado de envases]]></article-title>
<source><![CDATA[Reddi: Revista Digital del Departamento de Ingeniería e Investigaciones Tecnológicas]]></source>
<year>2017</year>
<volume>2</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>1-12</page-range></nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hurtado García]]></surname>
<given-names><![CDATA[K. del R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Responsabilidad social empresarial, logística inversa y desarrollo de la contabilidad de costos]]></article-title>
<source><![CDATA[Cooperativismo y Desarrollo]]></source>
<year>2019</year>
<volume>7</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>333-40</page-range></nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[López Vargas]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez Rubio]]></surname>
<given-names><![CDATA[M. D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Marco integral para optimizar el efecto de las prácticas de logística inversa sobre la sostenibilidad de la cadena de suministro]]></article-title>
<source><![CDATA[Working Papers on Operations Management]]></source>
<year>2017</year>
<volume>8</volume>
<numero>SpIssue</numero>
<issue>SpIssue</issue>
<page-range>140-2</page-range></nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Martínez Garcés]]></surname>
<given-names><![CDATA[J. H.]]></given-names>
</name>
<name>
<surname><![CDATA[Ibarra Carrera]]></surname>
<given-names><![CDATA[O. S.]]></given-names>
</name>
<name>
<surname><![CDATA[Carrera López]]></surname>
<given-names><![CDATA[J. S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La economía ecológica, la logística inversa y el sistema de costo necesario]]></article-title>
<source><![CDATA[E-IDEA Journal of Business Sciences]]></source>
<year>2020</year>
<volume>2</volume>
<numero>5</numero>
<issue>5</issue>
<page-range>16-30</page-range></nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Mera Morocho]]></surname>
<given-names><![CDATA[E. C.]]></given-names>
</name>
</person-group>
<source><![CDATA[La contabilidad de costos y su importancia en el proceso productivo de las empresas dedicadas a la actividad industrial]]></source>
<year>2018</year>
<publisher-name><![CDATA[Universidad Técnica de Machala]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Muriel Páez]]></surname>
<given-names><![CDATA[M. H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Importancia de la gestión sostenible en las empresas del siglo XXI]]></article-title>
<source><![CDATA[mktDESCUBRE]]></source>
<year>2018</year>
<volume>1</volume>
<numero>12</numero>
<issue>12</issue>
<page-range>94-103</page-range></nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Plasencia Soler]]></surname>
<given-names><![CDATA[J. A.]]></given-names>
</name>
<name>
<surname><![CDATA[Marrero Delgado]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Bajo Sanjuán]]></surname>
<given-names><![CDATA[A. M.]]></given-names>
</name>
<name>
<surname><![CDATA[Nicado García]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Modelos para evaluar la sostenibilidad de las organizaciones]]></article-title>
<source><![CDATA[Estudios Gerenciales]]></source>
<year>2018</year>
<volume>34</volume>
<numero>146</numero>
<issue>146</issue>
<page-range>63-73</page-range></nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ruiz Sánchez]]></surname>
<given-names><![CDATA[J. E.]]></given-names>
</name>
<name>
<surname><![CDATA[González Illescas]]></surname>
<given-names><![CDATA[M. L.]]></given-names>
</name>
<name>
<surname><![CDATA[Carmenate Fuentes]]></surname>
<given-names><![CDATA[L. P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La logística inversa como estrategia de diferenciación para los mercados dinámicos]]></article-title>
<source><![CDATA[INNOVA Research Journal]]></source>
<year>2020</year>
<volume>5</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>140-56</page-range></nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Sánchez]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Logística inversa como reducción de costos]]></article-title>
<source><![CDATA[UNACiencia. Revista de Estudios e Investigaciones]]></source>
<year>2020</year>
<volume>13</volume>
<numero>24</numero>
<issue>24</issue>
<page-range>63-70</page-range></nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Valenzuela Inostroza]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Espinoza Pérez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Alfaro Marchant]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Diseño de la cadena logística inversa para modelo de negocio de economía circular]]></article-title>
<source><![CDATA[Ingeniería Industrial]]></source>
<year>2019</year>
<volume>40</volume>
<numero>3</numero>
<issue>3</issue>
<page-range>306-15</page-range></nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Vega de la Cruz]]></surname>
<given-names><![CDATA[L. O.]]></given-names>
</name>
<name>
<surname><![CDATA[Marrero Fornaris]]></surname>
<given-names><![CDATA[C. E.]]></given-names>
</name>
<name>
<surname><![CDATA[Pérez Pravia]]></surname>
<given-names><![CDATA[M. C.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Contribución a la logística inversa mediante la implantación de la reutilización por medio de las redes de Petri]]></article-title>
<source><![CDATA[Ingeniare. Revista Chilena de Ingeniería]]></source>
<year>2017</year>
<volume>25</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>154-69</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
