Mensuração dos custos de operações reversas de reciclagem: um estudo numa empresa do setor de plástico em Campina Grande-PB.

Abstract

The process of globalization has been being consolidated, so the market has become increasingly more difficult and, competitive as well. In accordance to this difficulty, companies have been doing the much as they can to develop strategies that can bring competitive advantage to themselves. At an age in which the environmentally correct attitudes are increasingly charged either by the inspectors, or the consumer, who is now more aware of the environmental issue in the planet. Attitudes that reduce the exploitation of natural resources are increasingly and well viewed. In accordance to the issues mentioned above, reverse logistics emerges as an important alternative for enterprises to get advantage on other companies in the market by reducing their costs, while they are part of a series of laws, besides that that, these enterprises will be able to make the society pleases through sustainable practices. In this context, this study aims to measure the cost of the reverse channel recycling, establishing a comparison with the costs of the direct channel of manufacturing products in the company “Plasvan” in Campina Grande city. The methodology used on this research to study the costs of reverse chain was based on the model of Lima (2010). The research was characterized as descriptive and exploratory by describing the reverse channel recycling practiced in the previously mentioned company. Data gathering took place with the development of a script-based costing method “ABC” facing logistics activity of the reverse channel recycling company. Through that was possible to found that in despite of the reverse channel presents some costly processes of material recovery, these processes still represent a lower cost than traditional direct channels with suppliers.