Reverse logistics, which is sometimes referred to as ‘logistics backward’ because of its flow of goods, is opposite to the flow of the conventional supply chain (BearingPoint 2008:27; Steven 2004:163). Reverse logistics denotes a set of planning, execution and flow-control measures for raw materials and finished products, with the aim of recovering and recycling those products or materials. It involves a whole range of activities, including collection, sorting, processing and reconditioning (BearingPoint 2008:27). Once labelled as ‘the forgotten child of the supply chain’ (Gupta & Tiwari 2009:3), reverse logistics has not enjoyed an attractive reputation; this is because of the misconception that it is only a cost drain and it adds no value to the supply chain (Mukhopadhyay & Setaputra 2006:716). However, if the products are returned it does not necessarily mean that they do not have any value (De Brito 2003:17).

Traditionally, organisations have focused on improving their forward logistics activities, however, most have not treated the reverse logistics process with the same care and diligence afforded to traditional areas of logistics (Jian & Xu 2006:1089). They generally hold that the flow of goods in a supply chain typically ends with the consumer (Jian & Xu 2006:1089; Kim 2001:1; Sople 2007:184). With a new consciousness for the environment, this situation is beginning to change. Many organisations now consider the cost and impact of reverse logistics when designing products, rather than forward considerations such as manufacturing costs, marketability and sales margins (Doherty 2009:1; Jian & Xu 2006:1089; Monaham, Van den Bossche & Harthan 2004:22).

Many factors influence the implementation of effective reverse logistics and many barriers exist that complicate putting efficient and effective reverse logistics processes into place (Ravi & Shankar 2005:1027). Reverse logistics is an issue that organisations need to master; it is important to develop a reverse logistics system that rivals traditional outbound channels in terms of efficiency, cost-effectiveness and competitiveness (Smith 2005:180). Managing the reverse supply chain is an entirely different process; where credit returns, warranty replacements, exchanges, repairs and end of leases occur (Kim 2001:1).

One of the biggest pressures that organisations have to face with regard to reverse logistics is reducing costs (Pollock 2010:8). Despite the fact that managing returns incurs substantial cost through logistics, inventory and disposal, many organisations appear to employ inadequate processes for dealing with these returns. Given the tightness of margins in many organisations, it is worth emphasising that the improved management of these returns can have a significant impact on the bottom-line performance (Cullen, Bernon & Grost 2010:2).

Though different from forward logistics or other areas of supply chain management, the way to explore reverse logistics in a structured manner has not yet been completely identified and described. As reverse logistics has become an item of concern to professionals only relatively recently, it has not been studied widely in the literature (Rogers, Melamed & Lembke 2012:107). Even though organisations experience various problems and challenges in reverse logistics, the focus of this study was on cost-related problems that organisations experience with regard to reverse logistics. The purpose of this study was to analyse literature on reverse logistics, particularly to identify solutions or practices from literature, as well as to develop a conceptual framework of practices that may address the cost-related problems in reverse logistics. In addition, a survey was conducted based on the findings from literature in order to refine the framework and to determine if these practices are perceived as being important and implementable in South African organisations. This study thus provides a framework with which to prioritise practices that may be considered, adapted or adopted by organisations to reduce reverse logistics costs.

process of planning, implementing, and controlling procedures for the efficient and effective transportation and storage of goods including service, and related information from the point of origin to the point of consumption for the purpose of conforming to customer requirements (CSCMP 2010:151).

Reverse logistics, on the other hand can be defined as a:

specialised segment of logistics focusing on the movement and management of products and resources after the sale and after delivery to the customer.

It ‘includes product returns for repair and/or credit’. Reverse logistics is a process that enables organisations to become more environmentally capable through recycling, reusing, and reducing the amount of materials used (CSCMP 2010:151).

Although, reverse logistics processes may comprise the same activities as forward logistics, such as transportation, inventory and storage (Huscroft et al. 2013:230), the reverse logistics flow is very different from the forward flow (Tibben-Lembke & Rogers 2002:271). The reverse logistics flow is more reactive and with less visibility than normal logistics. Organisations normally do not initiate reverse logistics activity as a result of planning and decision-making, but in response to actions by consumers or downstream channel members (Rogers et al. 2012:107).

A basic reverse logistics process consists of collection, inspection, sorting and disassembly as well as disposal. Before disposal is considered, the organisation can decide on any element of reverse logistics. For instance, if the organisation decides that the product can be reused, repaired or refurbished it can go directly back to the distribution process. If remanufacturing is decided upon, the product will move back to the manufacturer. On the other hand, if recycling is decided upon, the products will move back through to the original supply chain. Figure 1 provides a graphical presentation of the definition and concept of reverse logistics.

In Figure 1, it is clear that materials flow backwards to the original source of the original supply chain. However, reverse logistics does not necessarily start with the end user; it can also happen during the distribution process through production-waste by-products or commercial returns. Reverse logistics activities can cover retailers, manufacturers and service entities, and can also cut across organisational functions such as: marketing; operations; logistics; distribution and transportation; finance and accounting; customer service; quality; purchasing; design and engineering (Dowlatshahi 2005:3456, 2011:1).

It is clear that reverse logistics consists of numerous activities and elements and can be viewed in a holistic or narrow sense. It is important for organisations to manage the entire process efficiently and effectively in order for them to understand all aspects of reverse logistics.

FIGURE 1: The reverse logistics process.

Reverse logistics requires high investment and a high proportion of the logistics cost (Jayant et al. 2012:88). In the retail and manufacturing sectors, it is estimated that reverse logistics accounts for about 5% – 6% of the total logistics cost (Jayant et al. 2012:88). Processing a returned item is much more complex and involves many more transactions than the forward supply chain (Rupnow 2012:39). The increase in costs for processing returns is an astounding 200% – 300%, in comparison with a forward sale. It can therefore be said that it costs up to three times more to process the reverse logistics of a new item than to process the forward logistics to sell it (Norman & Sumner 2007:2). Furthermore, reverse logistics activities are limited by the infrastructure of the forward logistics activities, which can be a limiting factor in optimising reverse logistics. This results in extra costs that further dampen the motivation of organisations to handle reverse logistics (Chan et al. 2010:6294). Organisations scarcely view returns as part of their centralised cost structure (Biederman 2006:2) and by not addressing this component of the supply chain run the risk of escalating costs (Pogorelec 2000:1).

Determining the costs associated with reverse logistics can be quite complicated due to the enormous amount of details involved (Lee, McShane & Kozlowski 2002:151). Most organisations are not aware of the current costs associated with reverse logistics. Reasons could be that processes are poorly defined and the systems lack the necessary support (Moore 2006:10; UPS Consulting 2004:3). UPS Consulting adds that there are hidden costs in reverse logistics, which can be severely underestimated. The challenge for organisations is to determine how much the existing processes are costing them, especially when they have not disbursed the resources in order to determine what the true costs are (Schwartz 2000:100). Most organisations do not understand the operational cost of returns because these costs often become buried in the financial line items of facility operations (Mollenkopf 2010:1). Hidden costs remain a factor in reducing profits (Lambert, Riopel & Abdul-Kader 2011:565). Examples of hidden costs may include (Walden 2005:1):

• merchandise credits to the customer, where the defects are not covered by the supplier under warranty
• costs of processing the returns back to the distribution centre
• transportation costs of moving the items back to the central returns centre
• costs of testing and repackaging materials
• storage costs in the warehouse
• disposal costs if the items are damaged beyond repair.

It is clear from the above-mentioned reverse logistics activities that labour costs will form an important part of the reverse logistics process. In addition, certain costs cannot be easily quantified, as would be the case for loss of reputation or environmental impact. These costs, despite the inherent difficulty in estimating their true value, cannot be ignored when designing a reverse logistics system (Lambert et al. 2011:565). Whilst effective reverse logistics activities generally result in value reclamation and increased cash inflows, there can be periods where significant unexpected cash outflows can occur. This is a result of the time it takes between the moment the organisation recovers the value from the returned product and the assumption of costs incurred in the reverse logistics process (Horvath, Autry & Wilcox 2005:193). It is clear that identifying reverse logistics costs is of great importance (Lambert et al. 2011:565; Mollenkopf 2010:1) and that the main issues include high costs that are often hidden and not always easy to quantify. Due to the page limitations and aim of the study, the individual cost items and reverse logistics practices will not be discussed in detail.

From literature, a number of practices were identified that can assist organisations in overcoming cost-related problems in reverse logistics. These practices include: information technology; data collection and information sharing; efficient reverse logistics processes; gatekeeping; centralisation; policies, guidelines and programmes; and third-party logistics (3PL).

Another solution involves information sharing. It is important for organisations to share information with their partners in the supply chain. By sharing and integrating information with supply chain partners, organisations can minimise costs, realise faster turnaround times and speed in the return processes, as well as improve customer service (Olorunniwo & Li 2010:460; Rupnow 2007:1).

Streamlining reverse-logistics processes is vital in order to increase the bottom-line profitability and to reduce costs (Patrican & Kirk 2009:15; Riedel 2004:1). By actively managing the reverse flow of products and setting structured processes, organisations can realise substantial cost savings (Verstrepen & Neyens 2007:38). Organisations could also automate their entire reverse logistics process (Kim 2001:2; Norman & Sumner 2007:2; Patrican & Kirk 2009:14; Pollock 2010:9). Automation can cut costs significantly (Rowlands 2002:2) and also help organisations to get an insight into the supply chain, which will further enable them to cut shipping and labour costs (Hammrich 2007:28). Therefore, by automating the reverse logistics process, organisations can realise significant cost savings (Norman & Sumner 2007:2; Patrican & Kirk 2009:14; Pollock 2010:9). On the other hand, setting structured processes or standardising the reverse logistics process can help organisations manage the reverse logistics process more efficiently and effectively, as well as reduce costs and create visibility into overall returns (Genchev, Richey & Gabler 2011:257; Patrican & Kirk 2009:14; Pollock & Dutta 2009:27; Pollock 2010:9). In essence, the reverse logistics process should be uncomplicated, convenient and quick; if organisations can process returns faster, they can achieve significant cost savings (Greer 2004:1; Murphy 2007:4; O’Neill & Chu 2001:8; Rogers 2010:38; Rupnow 2010:50; Smith 2005:170).

Although merchandise gets shipped in both forward and reverse logistics, the conditions are very different. Forward centres are designed to ship goods out and they handle goods that are already organised in pallets and boxes in uniform sizes. Return centres, on the other hand, receive a wide range of products that are returned in any type of box or package (Dutton 2010:1). By centralising the return processes, organisations can realise cost savings, improve the quality of returns processing, overcome visibility and quality problems as well as improve information management (Rogers & Tibben-Lembke 1998:50).

There are certain policies that organisations can consider in order to minimise reverse logistics costs. For instance, organisations can implement return avoidance policies or zero-return policies to reduce returns and costs (Agrawal 2012:1; Rogers & Tibben-Lembke 1998:61). However, these are harsh policies in terms of customer service. Alternatively, organisations can implement customer-focused policies. With these policies, organisations can increase sales, thus enabling them to reap the benefits of enhanced customer service (O’Neill & Chu 2001:17). Therefore, organisations can either implement policies that reduce or eliminate product returns, or they can implement liberal policies where they accept returns in order to improve customer service, and in doing so, balance the costs in the reverse logistics process (Biederman 2004:1).

Apart from policies and guidelines, organisations also need to develop innovative, sophisticated and formalised reverse-logistics programmes (Autry 2005:755; Dutton 2010:2, Greer 2004:1; Richey, Genchev & Daugherty 2005:237). They will improve the end-customer’s experience, realise cost savings, improve the management of inventory and return flow, and obtain a competitive advantage in the market place (Autry 2005:755; Dutton 2010:2, Greer 2004:1; Richey et al. 2005:237). Efficient and well-managed reverse logistics programmes can bring forth significant cost savings in inventory carrying, transportation and waste-disposal cost, as well as improve organisations’ competitive positions (Dampier 2006:22).

Based on the literature review, some practices have been identified that can assist organisation to reduce costs of reverse logistics. These practices were used as the basis for this study in order to determine the most important and implementable practices.

In this study, a survey was conducted using a questionnaire, which was compiled from the reverse logistics problems and practices identified in the literature. The questionnaire consisted of two parts: (1) Part one contained the general information for the study; (2) Part two included questions. Part two comprised of three sections, namely: general information of the participating organisations, problems and challenges in reverse logistics and practices in reverse logistics. In the questionnaire for this study a Likert-type response format was used for some of the items. The respondents were asked to rate the importance and applicability of certain practices used in overcoming cost-related problems by means of a five-point Likert-type response format, with items ranging from 1 (lesser extent) to 5 (greater extent). In Part three of the questionnaire, an additional response format was included in order to determine the degree of difficulty in implementing the practices. The responses stretched from (1) very easy, to (2) somewhat easy, (3) moderately difficult, (4) somewhat difficult and (5) extremely difficult.

Nonprobability sampling and purposive sampling methods were used for this study. Judgemental sampling is a type of purposive sampling, where the researcher selects sample members to fit some criteria (Cooper & Schindler 2003:201). It therefore enables researchers to select cases that will best enable them to achieve their research objectives (Saunders, Lewis & Thornhill 2012:287). In this study it was necessary to select respondents who met certain criteria. Respondents (managers at organisations) who offer reverse logistics as a service or specialise in reverse logistics in South Africa were selected in the sample.

The research population for this research included South African organisations that specialise in reverse logistics or provide logistics as a service to organisations that outsource their reverse logistics functions. In an initial search, using Google, it was found that only a few logistics organisations actually specialise in reverse logistics or provide it as a service in South Africa. Since only these companies could be included in the study, judgemental sampling was used. The sample included 19 organisations that either specialise in reverse logistics or provide it as service.

In order to increase the sample size, the questionnaire was subsequently forwarded to the members of the Chartered Institute of Logistics and Transport South Africa (CILTSA). Most of their members do not engage in reverse logistics practices. However, two organisations indicated that they do practice reverse logistics and were willing to participate. Two responses were thus received, which were then included in the sample. The nonprobability sample thus included 21 organisations.

Initial contact was made via email, explaining the purpose of the study and requesting assistance in completing the questionnaire. Thirteen organisations responded and ten completed the questionnaire. The positions or titles of the participants who completed the questionnaire ranged from managing directors to a commercial manager, a logistics manager and a general manager.

The limitations of this study are the small sample and the fact that only ten respondents took part and could be included in the analysis. This study made use of descriptive statistics to analyse the data. By using radar graphs (gap analysis) and portfolio matrixes (opportunity analysis) the data were used to conduct a gap and opportunity analysis. The results were used to compile a framework, with which to prioritise practices, that South African organisations can consider, adapt and/or adopt to reduce costs in reverse logistics.

From the graph, the following most significant observations can be made about the practices:

• The practice of establishing effective data collection has a high contribution mean level (4.00) and the difficulty implementing it is fairly low – with a mean value of 2.33. This practice is thus important and not too difficult to implement.

• The practice of setting structured processes for reverse logistics has a high mean in terms of its contribution (4.20) and the effort implementing it is moderately low (2.50).

• The practice of standardising the reverse logistics process has a high mean level (4.30) in terms of its contribution and a low mean level (2.10) in terms of the difficulty implementing it. This practice is thus extremely important and not too cost-intensive to implement.

• Similar to the above, the practice of establishing an uncomplicated reverse logistics procedure has a high mean level (4.30) in terms of its contribution and a relatively low mean level (2.30) for implementing it. Thus, this is also a vital practice and not too difficult to implement.

• The practice of implementing customer-focused policies has a high contribution mean level (4.00) and the difficulty implementing it is fairly low – with a mean value of 2.78. This practice is thus important and not too difficult to implement.

Hence, these five practices will contribute to a great extent in overcoming cost-related problems in reverse logistics and they are not too difficult to implement. According to the gap analysis (in Figure 2), organisations should therefore start implementing these practices first in order to realise cost savings in reverse logistics:

• The practice of automating the entire reverse logistics process has a relatively high mean level of 3.80 in terms of its contribution, but the difficulty of implementing this practice has a higher mean level of 4.00. Hence, it would be deemed an important practice, but implementing it could be very difficult and a decision about this practice should be carefully considered in terms of value delivered to the organisation.

FIGURE 2: Contribution and/or difficulty implementing practices to overcome customer-related problems.

• White elephant – signifies those practices with a low level of contribution (low mean values – less than 3) that are difficult to implement (high mean values – higher than 3)

• Bread and butter – signifies those practices with a low level of contribution, but which are easy to implement (low mean values – less than 3)

• Oyster – signifies those practices that are important, but are difficult to implement (high mean values – higher than 3)

• Pearl – signifies those practices that are important (high mean values – higher than 3) and are relatively easy to implement (low mean values – less than 3).

Figure 3 illustrates the portfolio matrix for the practices to overcome cost-related problems.

The portfolio matrix indicates that all the practices used to overcome cost-related problems in reverse logistics, that were identified in the literature study, are indeed perceived to contribute, at least to a moderate extent, to the efficient management of reverse logistics (mean values above 3). Furthermore, practices in the Pearl quadrant (10 of the 17 listed) are considered to be those that can potentially add value and which are not too difficult to implement. These practices should be an organisation’s first priority. The remaining seven practices are all in the Oyster quadrant, indicating that they may require a lot of effort, or may be potentially cost-intensive to implement and the benefit-cost trade-off should be carefully considered before these practices are implemented.

FIGURE 3: Contribution versus difficulty in implementing practices to overcome cost-related problems.

Table 3 contains those practices that are important, but may be too difficult to implement (Oyster quadrant); organisations should therefore carefully look at the cost-benefit trade-off before implementing these practices.

From the above results, it is clear that all the practices identified in the literature study are indeed perceived as being important; however, some are more difficult to implement than others. Therefore, according to the above framework, organisations should carefully consider the cost-benefit (or resource-benefit) trade-off of each practice before considering implementing it.

Although there are many challenges that organisations can experience with regard to reverse logistics, the focus of this study was on cost-related problems. The most significant cost-related problems in reverse logistics include the high costs associated with reverse logistics, high investment requirements for the successful management of reverse logistics, as well as the hidden costs of reverse logistics. On the other hand, there are numerous ways or practices to overcome the cost-related problems in reverse logistics, which involve: information technology; data collection and information sharing; RMA systems; reverse logistics processes; gatekeeping; centralisation; policies, guidelines and programmes and 3PL.

Organisations experience numerous cost-related problems in reverse logistics and many of these organisations do not know how to deal with such problems. The purpose of this study was to identify possible practices to overcome cost-related challenges in reverse logistics. With a literature study, practices were identified. A survey conducted amongst organisations that practice reverse logistics determined the importance of the practices to overcome cost-related problems in reverse logistics. Furthermore, the survey also determined how difficult the different practices would be to implement. A framework to prioritise practices emerged from the inputs of the literature and the survey.

The framework can be used by organisations as a tool to identify the practices, which they can consider implementing in order to overcome their cost-related problems in reverse logistics. This research can also serve as a starting point for further research studies, where other problem areas in reverse logistics could be addressed.

It is no surprise that almost every organisation is looking for ways to increase sales, decrease costs and reduce risks (Greve & Davis 2012:4). In essence, the way in which returns are managed can have a significant impact on revenues and profits (Agrawal 2012:2). If ignored, critical reverse logistics functions can cost organisations millions in lost profits due to damaged customer relationships and external liabilities that could have a considerable effect on their business. On the other hand, effectively managed reverse logistics could enable organisations to find hidden profits, improve customer satisfaction and minimise liabilities (Greve & Davis 2012:4).

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