IDEAS home Printed from https://ideas.repec.org/a/eme/mrrpps/v35y2012i8p676-692.html
   My bibliography  Save this article

Reverse logistics in Czech companies: increasing interest in performance measurement

Author

Listed:
  • Radoslav Škapa
  • Alena Klapalová

Abstract

Purpose - The purpose of this paper is to explore whether Czech companies believe that value is being generated by reverse logistics (RL), and whether (and how) they track its costs and benefits. The quality of performance measurement of RL was related to three corporate attributes. The findings were then compared to the results of an older study to describe developments over the past five years, and to evaluate the changes during this time period. Design/methodology/approach - This exploratory research is based on data from 102 Czech companies collected in 2009. The basic statistical tests were applied in the analysis. A part of the paper takes the form of longitudinal research. Findings - One third of Czech companies surveyed reported that RL had a positive influence on their profits. A positive relationship between the profitability of RL activities and a company's strategic focus on RL was also identified. The level of interest by companies in performance measurement has increased; however, the companies tend to focus on the efficiency of RL while the effectiveness is neglected. Research limitations/implications - Managers must acknowledge the issue of proper measurement of RL performance, and involve RL in the planning process if they want to improve it. They should focus more on effectiveness, not just on efficiency. The analyzed data express the opinions of executive management, and were not accompanied by financial or production data. Originality/value - The survey first maps the status of RL performance measurement in the Czech Republic. It finds a relationship between profitability of RL and corporate planning, and it points out that companies focus mainly on RL efficiency, and fail to consider effectiveness in their performance measurement.

Suggested Citation

  • Radoslav Škapa & Alena Klapalová, 2012. "Reverse logistics in Czech companies: increasing interest in performance measurement," Management Research Review, Emerald Group Publishing Limited, vol. 35(8), pages 676-692, July.
  • Handle: RePEc:eme:mrrpps:v:35:y:2012:i:8:p:676-692
    DOI: 10.1108/01409171211247686
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/01409171211247686/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://www.emerald.com/insight/content/doi/10.1108/01409171211247686/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers

    File URL: https://libkey.io/10.1108/01409171211247686?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Alena Klapalová, 2013. "Reverse logistics policy - differences between conservative and innovative reverse logistics management," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2285-2294.
    2. Krikke, Harold & Hofenk, Dianne & Wang, Yacan, 2013. "Revealing an invisible giant: A comprehensive survey into return practices within original (closed-loop) supply chains," Resources, Conservation & Recycling, Elsevier, vol. 73(C), pages 239-250.
    3. Jaroslav Wagner & Jana Fibírová & Aneta Křehnáčová, 2019. "Management accounting change in the Czech Republic: 1989-2019 [Vývoj manažerského účetnictví v České republice: 1989-2019]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(4), pages 57-80.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:mrrpps:v:35:y:2012:i:8:p:676-692. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.