Leonardo
Castilho Borges
FATEC
São Sebastião, Brazil
E-mail: leonardo120_5@hotmail.com
Victoria
Bartuciotti Hipocreme Macedo
FATEC
São Sebastião, Brazil
E-mail: macedo109@gmail.com
Orlando
José de Souza Celestino
FATEC
São Sebastião, Brazil
E-mail: orlando.celestino@fatec.sp.gov.br
Submission: 2/29/2020
Revision: 3/2/2020
Accept: 3/6/2020
ABSTRACT
This article describes the advantages and challenges
faced by the handmade beer producers of São Sebastião and Ilhabela regarding
the use of reverse logistics in their production processes. It begins with a
review of the growing demand of handmade breweries and the need to refine their
logistical processes. The following is a referenced description of reverse
logistics and how it has become an important competitive differential in the
reduction of waste disposal in the environment and its consequent reduction in
costs. Analyzing what types and to what extent production control is performed
and how the use of reverse logistics is faced, through bibliographic research
and case studies. For this purpose, questionnaires were carried out with handmade
beer producers and it was possible to conclude which advantages and challenges
can be faced by producers in the reverse logistics between them, the advantages
in the reduction of costs and the aggregation of socio-environmental value, and
the disadvantages such as financial unfeasibility and difficulties in obtaining
packaging.
1.
INTRODUCTION
The production of
handmade beer has been gaining increasing prominence due to the wide variety of
styles with various flavors and aromas possible, according to ABRACERVA (2019)
(Brazilian Association of Handmade Beer) registered in June 2019 the brewery
number one thousand, there were 111 new factories authorized in the first 5
months of 2019.
Analyzing map data from
the Ministry of Agriculture, Livestock and Supply from 1999 to 2009, the number
of plants increased from 192 to 255, an increase of 32.8%. The big increase
happened in the last decade, reaching a thousand breweries, a growth of 292.1%,
reports ABRACERVA (2019). Only in 2018,
there were 210 new plants: 30.9% more than the previous year.
According to the
president of ABRACERVA (2019), Carlo Lapolli, the largest concentration should follow
in the South and Southeast. Ilhabela and São Sebastião, following this growing
market, promoted meetings of handmade brewers in the cities. According to the
Ilhabela Beer Festival website (2019) the event is held by the Confraria dos
Cervejeiros Artesanais de Ilhabela with the support of the City Hall. In São
Sebastião the event is promoted by the Associação dos Cervejeiros Artesanais de
São Sebastião (ACASS) also with the support of the City Hall.
In the market for
handmade beers about 80% of the products are in glass packaging, a significant
result can be obtained since a returnable glass bottle can be reused up to 20
times before disposal according to AMBEV (2019).
Refining their
logistical processes shows itself as an advantageous exit for producers, the
implementation of reverse logistics for the recovery of packages (glass
bottles) after consumption, can be an important competitive differential
because it presents itself as a solution in the reduction of production costs
and reduction in the disposal of waste in the environment, since the bottles
are reinserted in the production cycle, in addition to adding value of
socio-environmental responsibility to the brand.
The reverse flow of
containers and/or glass recycling contributes to the reduction of production
costs, improves the company's image and reduces environmental impacts, states
Novaes (2015).
Based on the above
facts, this paper aims to describe the reverse logistics of handmade breweries,
and demonstrate their advantages and disadvantages from the point of view of
producers, and thus enable and assist brewers in the cities of São Sebastião
and Ilhabela.
The paper used
bibliographic research with emphasis on field studies with local brewers. This
leads to the question: what are the advantages and challenges of reverse
logistics in the production cycle of handmade beer producers in Ilhabela and
São Sebastião?
The specific objectives
of this paper are to analyze to what extent the handmade beer producers of
Ilhabela and São Sebastião control their logistical processes and to find out
what challenges may arise throughout the process of reverse logistics and to
perform an analysis of the pros and cons of reverse logistics.
2.
LITERATURE REVIEW
2.1.
Logistics And Reverse Logistics
According to Ballou (2006), in 1962
the organization of professionals, managers and educators in the area of
logistics was created in order to encourage teaching in this field. This
organization, named Council of Logistics Management (CLM), defines logistics
as: "The process of planning, implementing and controlling the efficient
and effective flow of goods, services and related information from the point of
origin to the point of consumption in order to meet customer requirements.
The focus of logistics, for
Christopher (2002, p. 10) is "to plan and coordinate all activities
necessary to achieve desirable levels of service and quality at the lowest
possible cost. For him, logistics should be seen as the link between the market
and the company's operational activity, from the management of raw materials to
the delivery of the final product.
The Council of Supply Chain
Management Professionals (2012) defined logistics as:
Logistics is the process of
planning, execution and procedures for the efficient and effective transportation
and storage of goods, including services and related information from the point
of origin to the point of consumption for the purpose of conforming to customer
requirements. This definition includes input, output, internal and external
movements.
According to Stock (1998), reverse
logistics is located within business logistics, having as main responsibility
the return of products, recycling, replacement and reuse of materials, waste
disposal and remanufacturing of materials from the reverse logistics process.
Figure 1: Schematic representation of the
direct and reverse logistics process.
Source: Adapted from Lacerda (2002)
According to Chaves and Batalha (2006, p.2-3) the
concept of reverse logistics in the 1980s was limited only to the reverse
movement of the direct flow of products in the supply chain, from the 1990s
onwards new concepts emerged due to greater environmental concern, companies
began to see logistics as a way of reducing losses.
Novaes (2015) defined reverse logistics as the
process that recovers and stores material goods in order to revalue them or
allocate them without causing environmental impacts, which according to Lacerda
(2000) is a concern demanded by the customers themselves today, however this
has become an important factor in improving economic performance since reuse
generates cost savings reflected in lower investment in packaging.
Figure 2: Typical activities of the reverse
logistics process.
Source: Adapted from Lacerda (2002)
Leite (2003) states that the return of after-sales
or post-consumption goods to the productive cycle of the business adds
economical, ecological, corporate image values, among others. The main interest
of this paper aims at the reverse logistics of post-consumption products that
are constituted by the reverse flow of a part of the materials originated in
the disposal of the products after their use by the original user and returning
to the productive cycle. There are two reverse subsystems: the reverse
recycling channels and the reverse reuse channels.
According to the Secretary of Environment of the
State of São Paulo (2014), the reverse logistics of post-consumption refers to
the return of products after use by customers, so that the correct destination
is given, preferably reuse and recycling.
In the case of the Waste Policies, the
post-consumption residues of the products or their packaging, are returned to
the productive cycle for reuse and reuse, as in the case of a returnable
beverage bottle, explains the Secretary of Environment of the State of São
Paulo (2014).
Figure 3: Reverse logistics after sales and
after consumption.
Source: Adapted from Leite (2002)
Leite (2009) states that:
The strategic objective is to add value to a logistic product consisting
of goods that are unserviceable to the original owner, or that still have
conditions of use, products discarded because they have reached the end of
their useful life and industrial waste. These post-consumption products may
originate from durable or disposable goods and flow through reverse channels of
reuse, dismantling, recycling, until their final destination.
Some authors present the advantages and
disadvantages of reverse logistics. According to Guarnieri (2014), the
possibility of obtaining economic advantages in the reuse of raw materials and
feasibility of using returnable packaging.
The website Sua Pesquisa (2015) suggests that
reverse logistics can offer cost savings in production processes, since waste
or obsolete products feed the production chain, which reduces raw material
acquisition costs.
Some improvements in reverse logistics processes
can generate considerable financial returns, which justify greater investments
in this area, says Lacerda (2009).
On the other hand, Felipe (2009) notes that there
is greater need for control to be developed over products. He also states that
there is an increase in labor and additional space for storage of returned
products.
Ávila and Griebeler (2013) point out that there is
a lack of staff and partners prepared to carry out this type of activity and
also an increase in material transportation costs.
The authors Adlmaier and Sellitto (2007) attest
that the initial investment in reverse logistics is very high, especially when
it involves the exchange of packaging and standardization.
Liva, Pontelo and Oliveira (2003) concludes that the quantity of
products that returns to the organization is larger than it produces and also
that returnable products occupy space in warehouses and deposits, and ends up
generating costs.
2.2.
Supply Chain
For Ballou (2006, p. 27) logistics and the supply
chain comes to be:
A set of functional activities (transportation, stock control, etc.)
that are repeated countless times along the channel through which raw materials
are being converted into finished products, to which value is added to the
consumer. Since the sources of raw materials, factories and points of sale in
general do not have the same location and the channel represents a sequence of
production stages, logistics activities can be repeated several times until a
product reaches the market. Then, logistical activities are repeated as the
products used are transformed upstream into the logistical channel.
According to Simchi-Levi, Kaminsky and Simchi-Levi (2010) the supply
chain, which can also be called a logistics network, consists of suppliers,
production center, warehouses, distribution center, retailers, in addition to
stocks of raw materials, in-process products and finished products.
Chehebe (1998) explains that ACV (Life Cycle
Analysis) researches the interaction between a product and the environment,
evaluating environmental aspects and potential impacts associated with the
product life cycle.
The ACV of a given product comprises the steps from
the removal of the nature of the raw materials in the production system,
through all industrial and consumer operations to the disposal of the final
product at the end of its useful life (CHEHEBE, 1998).
The life cycle of the product does not end with the
delivery of the product to the consumer, reverse logistics is used to close the
life cycle of the product that was discarded by the consumer or has become
obsolete, according to Ballou (2006).
According to Leite (2002) the production chain is
based on input supply, manufacturing, product distribution, sales and reverse
logistics, i.e., the return of post-sales and post-consumption goods to the
business cycle or the production cycle, through reverse distribution channels,
adding value of various kinds: economical, ecological, legal, logistical,
corporate image, among others.
2.3.
National Solid Waste Policy
In Brazil, the law 12.305 of August 2, 2010
establishing the National Policy for Solid Waste defines that reverse logistics
is:
An instrument of economic and social development characterized by a set
of actions, procedures and means designed to enable the collection and return
of solid waste to the business sector, for reuse, in its cycle or in other
production cycles, or other final destination environmentally appropriate
(BRAZIL, 2010).
According to Mueller (2005), the main reasons for
companies to act strongly in Reverse Logistics are: (1) Environmental
legislation, which forces companies to return with their products and take care
of the necessary treatment; (2) Economical benefits of using products that
return to the production process, to the detriment of the high costs of correct
garbage disposal; and (3) The growing environmental awareness of consumers.
In accordance with the law 12.305 of August 2,
2010, which defines reuse as the process of using solid waste without its
biological, physical or physical-chemical transformation, in compliance with
the conditions and standards established by the competent bodies of SISNAMA (National
Environmental System) and, if applicable, the SNVS (National Health
Surveillance System) and SUASA (Unified Agricultural Health Care System).
2.4.
Social and Environmental Responsibility
According to Razzolini Filho and Berté (2009);
Catallão and Fogolin (2011) socio-environmental responsibility has become
interesting for organizations that in order to maintain a positive image
develop organizational strategies, transforming the obligations charged by the
government into advantages such as cost reduction and green marketing.
Green marketing, environmental marketing or
ecological marketing, is a modality derived from basic marketing which aims to
meet the needs of those customers who have a differentiated behavior because
they are concerned with sustainable measures and damage to nature. It consists
of the application of promotion, production and also the recovery of products
that are ecological and sensitive to the environment (BOONE; KURTZ, 2001, p.
71).
New needs have arisen in logistics processes due to
the interest in social and environmental responsibility, in Europe there are
legal guidelines that support reverse logistics. (ADLMAIER; SELLITTO, 2007, p.
395)
2.5.
Types of Control
2.5.1.
Cost Control
The costs must be controlled so that the company
can maximize its profit, according to Rocha and Selig (2002) managing to
execute and measure adequately concepts and techniques of costs, the company
can easily determine objectives, strategies, goals and initiatives allowing an
effective management and monitoring of the company.
Hansen and Mowen (2001) claim that cost information
is used to identify and develop organisational strategies, and to achieve
competitive and sustainable advantages.
2.5.2.
Process Control
According to Corrêa and Corrêa (2004), process
management is concerned with strategically coordinating the scarce resources
(human, technological, informational and others), as well as their interaction
and the processes they produce, and deliver goods and services focusing on
meeting the needs and/or desires of quality, time and cost of their clients.
The problems of not having a production planning
and control are big, as Corrêa and Corrêa (2004) highlight loss of sales due to
insufficient production capacity, high costs, underutilization of labor, high
stocks, inadequate production levels.
However, Slack (1997) explains that it is essential
for producers targeting where the organization intends to go in order to guide
and give direction to processes and activities, but in order to function
effectively they must be planned and controlled, because planning and control
are the activities that will assist in deciding how to use the best resources
thus ensuring the execution of what has been planned.
2.6.
ERP Systems
Integrated management systems or ERPs (Enterprise
Resource Planning) provide tracking and global visibility of information from
any part of the company and its Supply Chain, which enables intelligent
decisions, say the authors Chopra and Meindl (2003).
According to Mesquita (2000), ERP systems offer the
following advantages for the organization:
·
Greater control of
costs, allowing the control of actual expenses and time in each process
performed, helping the management of production processes;
·
Greater control of
the production cycle, which in turn helps the company to manage all stages of
production of a service or product;
·
The incorporated
planning tools, assist in organizational and strategic planning, resulting in
an optimization of decision-making processes and;
·
Elimination of the
use of manual interfaces, enabling internal service processes to be performed
digitally, without the need for paper.
3.
METHODOLOGY
For the development of this article, a
bibliographical research of the proposed subject was carried out, through
books, monographs, and specialized sites. And together with the bibliographic
review, a case study was made with handmade beer producers, where data were
observed and collected to be later analyzed and demonstrated in the results
obtained.
To find out the advantages and challenges of using
reverse logistics in a brewery, a questionnaire with open and closed questions
was carried out with 29 producers of handmade beer from Ilhabela and São
Sebastião. The data obtained allowed to establish an overview of the current
situation of these handmade beer producers, showing to what extent they know
and use the reverse logistics of glass packaging in their processes. The data
obtained allowed a clear observation of the advantages and challenges of the
producers in the practice of bottle reverse logistics.
4.
ANALYSIS OF RESULTS AND DISCUSSION
4.1.
Production Control
Through the indicators obtained in the graphs in
the research it was possible to obtain an overview of the levels of control
used by producers in their production processes, and thus to profile these
producers and understand their relationship with reverse logistics.
4.2.
Control Of Production Costs
Graph 1: Spending Control
Source: Authors (2019)
According to the survey, 38% of producers do not
control their spending in the cities of Ilhabela and São Sebastião. However,
62% of the interviewees consider this factor important for the survival of the
company in the increasingly competitive market, demonstrated in graph 1.
Expenses must be controlled so that the company can maximize its profit.
Through the results obtained with the spending control, it is possible to
develop strategic actions that favor an effective management, bringing
competitiveness to the company (ROCHA; SELIG, 2001; HANSEN; MOWEN, 2001).
4.3.
Type Of Control Used
Chart 2: Types of Control Used in Production
Source: Authors (2019)
Chart 2 refers to the type of control tool used by
brewers in production, the options were; no control, specific software,
spreadsheet and notes. Only 35% of the producers have a software (ERP) for the
control, while 48% end up using precarious methods such as
"annotations" which can cause an uncontrollable process, increasing
costs and reducing the company's profit.
The 35% that use specific software, can enjoy certain advantages in the
use of systems (ERP) such as greater control of costs and production cycle,
improved management of stages, less time spent on processes, better strategies,
optimized processes and better decisions (MOSQUE, 2000).
4.4.
Level Of Control Used
Chart 3: Control Level
Source: Authors (2019)
The questionnaire asked what level of control
producers use in their processes, giving a score from 1 to 5, with 1 - None, 2
- Low, 3 - Medium, 4 - High, 5 - Total.
Looking at Chart 3, only 1 of the respondents
considers their control to be level 5, that is, a control with total confidence
that the entrepreneur can use their data for coherent decision making. In order
to achieve this objective, it is necessary to strategically coordinate all
resources in view of their interaction with processes and how their results
will be delivered to customers (CORRÊA; CORRÊA, 2004).
It is possible to note, however, that the majority
of respondents claim to control production processes in a median way, which can
incur problems such as incongruous production not meeting or exceeding too much
demand, product without standard, consequently losing sales, excess stock,
reducing competitiveness. (CORRÊA; CORRÊA, 2004).
4.5.
Percentage Of Packaging Reused In Production
Chart 4: Percentage of Bottles Used in
Production
Source: Authors (2019)
As highlighted in Chart 4, more than half of the
respondents reuse 100% of their packaging in production, the vast majority are
concerned with improving economic performance by reusing packaging in order to
reduce costs (LACERDA, 2000). Another strong motivator for reuse is the growing
environmental awareness of consumers (MUELLER, 2005).
4.6.
Monthly Production Volume And Degree Of Reuse Of Bottles
Table 1: Relationship between monthly
production volume and degree of bottle reuse
Source: Authors (2019)
According to table 1, although most of the
interviewees perform reverse logistics in their production, it is noted that
producers with higher production capacity prefer not to reuse the bottles,
using new bottles or even using anote tope of packaging. For these producers,
the degree of complexity and costs of implementing reverse logistics is
greater, making the practice of reverse logistics unfeasible. The recurring
reason in most cases is financial unfeasibility and lack of knowledge of
reverse logistics procedures. (FELIPE, 2009; ADLMAIER;
SELLITTO, 2007; LIVA;
PONTELO; OLIVEIRA, 2003).
4.7.
Reuse Of Bottles
Chart 5: Reasons for not reusing bottles
Source: Authors (2019)
They choose not to use reverse logistics since the
initial investment is very high. (ADLMAIER; SELLITTO, 2007). There is a greater
need for manpower and additional storage space. (FELIPE, 2009). There is a lack
of team and partners prepared to perform this type of activity (ÁVILA;
GRIEBELER, 2013).
Chart 6: Reasons for reuse of bottles
Source: Authors (2019)
It should be noted that 47.2% of producers who
reuse packaging believe it is financially feasible. With the reuse of the
bottles it is possible to save on the costs of the production processes and the
purchase of raw material (SUA PESQUISA, 2015). The fact that they have a leaner
production facilitates the purchase of packaging and does not take up so much
storage space.
5.
CONCLUSION
The research identified that the profile of
producers in the city of São Sebastião and Ilhabela in general is quite
eclectic, from the point of view of the approach of the processes, maturity and
size of the companies, it was possible to identify two distinct groups among
the producers, with particular characteristics allowing to analyze the
interaction of these producers with reverse logistics.
The results of the research corroborate the studies
obtained by other authors. It is possible to see that the advantages and
disadvantages found by producers are common in organizations that intend to
implement reverse logistics in their production cycle.
Another factor observed is that the perception of
small producers is proportionally inverse to that of large producers regarding
the use of reverse logistics.
Small producers (up to 100 litres/month) find
advantages in applying reverse logistics, such as ease and low cost in
purchasing, reconditioning and reintroducing packaging into production
processes.
On the other hand, producers with higher production
volume (over 700 litres/month), find difficulties in implementing reverse
logistics because the costs of return and storage of packaging are high due to
the large amount needed to supply the production, as the complexity of the
processes increases with the increase in volume produced. Producers do not
always have the knowledge about the appropriate procedures to implement reverse
logistics efficiently by choosing not to use it.
REFERENCES
ABRACERVA (2019) Associação Brasileira da Cerveja Artesanal.
Available:
<https://abracerva.com.br/2019/06/07/brasil-chega-a-mil-fabricas-de-cerveja>. Acess: 7th June, 2019.
ADLMAIER, D.; SELLITTO, M.
A. (2007) Embalagens retornáveis para transporte de bens manufaturados: um estudo
de caso em logística reversa. Revista de
Produção, v. 17, n. 2, p. 395-406.
AMBEV. Atitudes
sustentáveis e economia. Available:
<https://www.ambev.com.br/sustentabilidade/residuo-zero-e-clima/> Acess: 8th
August, 2019.
ÁVILA, D. F.; GRIEBELER, M. P. D. (2013) Logística
Reversa: um diferencial competitivo para as organizações. Revista de Administração. v. 11, n. 19, p. 65-82, Available:
<http://revistas.fw.uri.br/index.php/revistadeadm/article/view/955/1551>.
Acess: 5th September, 2019.
BALLOU, R. H. (2006) Gerenciamento da cadeia de suprimentos:
Logística Empresarial. 5.ed. Porto Alegre: Bookman.
BALLOU, R. H. (2006) Logística empresarial: transporte,
administração de materiais e distribuição física. 5. ed. Porto Alegre:
Bookman.
BOONE, L. E.; KURTZ,
D. L. (2001) Contemporary marketing.
Orlando: The Dryden Press.
BRASIL (2010) Política
Nacional de Resíduos Sólidos. Lei n.
12.305, de 2 de agosto de 2010. Presidência da República, Departamento da
Casa Civil. Brasília.
CATALLÃO,
B.; FOGOLIN, M. H. (2011) Logística Reversa e Marketing Verde. Revista Científica do Unsalesiano.
Lins, São Paulo. Ano 2, n.5. Available:
<http://www.salesianolins.br/universitaria/artigos/no5/artigo84.pdf>. Acess: 29th August, 2019.
CHAVES, G. L. D.; BATALHA,
M. O. (2006) Os consumidores valorizam a coleta de embalagens recicláveis? Um
estudo de caso da logística reversa em uma rede de hipermercados. Gestão & Produção. v.13, n.3,
p.423-434.
CHEHEBE, J. R. B. (1998) Análise do ciclo de vida de produtos: ferramenta
gerencial da ISO 14000. Rio de Janeiro: Qualitymark.
CHOPRA, S.; MEINDL, P.
(2003) Gerenciamento da cadeia de
suprimentos: Estratégia,
Planejamento e Operação. São Paulo: Prentice Hall.
CHRISTOPHER, M. (2002) Logística e gerenciamento da cadeia de suprimentos.
3. ed. São Paulo: Pioneira.
CONSELHO DE PROFISSIONAIS
DE GESTÃO DA CADEIA DE SUPRIMENTOS. Glossary of Terms. Available:
<http://www.cscmp.org/resources-research/glossary-terms> Acess: 22nd
August, 2019.
CORRÊA, H. L.; CORRÊA, C.
A. (2004) Administração de produção e
operações. São Paulo: Atlas.
FELIPE, L. N. (2009) A Logística reversa como ferramenta de
melhoria nos processos das indústrias de revestimentos cerâmicos da região de
Criciúma-SC. UNESC. Available: <http://200.18.15.60:8080/pergamumweb/vinculos/000041/00004123.pdf>.
Acess: 5th September, 2019.
FESTIVAL de Cerveja
Ilhabela. 2º Festival da Cerveja
Artesanal de Ilhabela. Available:
<https://festivaldecervejailhabela.com.br/> Acess: 21st August, 2019.
GUARNIERI, P. (2014) Vantagens com a Implementação da Logística
Reversa. Site Apoio Ambiental. Notícia. Available:
<http://www.apoioambiental.com.br/noticia.aspx?id=MTEz>. Acess: 11th
September, 2019
HANSEN, D.; MOWEN, M.
(2001) Gestão de Custos: Contabilidade
e Controle, São Paulo: Thomson Learning.
LACERDA, L. (2000)
Logística reversa: uma visão sobre os conceitos básicos e as práticas
operacionais. Tecnologística, São
Paulo, v. 74, n. 6, p. 47-51. Available:
<http://www.tecnologistica.com.br/tipo_revista/ceagesp-busca-parceiros-para-projeto-de-banco-de-caixas/>.
Acess: 21st August, 2019.
LACERDA, L. (2002)
Logística reversa: uma visão sobre os conceitos básicos e as práticas
operacionais. Centro de Estudos em
Logística, COPPEAD, UFRJ. Available: <https://docplayer.com.br/4272537-Logistica-reversa-uma-visao-sobre-os-conceitos-basicos-e-as-praticas-operacionais.html>
Acess: 29th July, 2019.
LACERDA, L. (2009) Logística reversa: uma visão sobre os
conceitos básicos e as práticas operacionais. Available: <http://www.paulorodrigues.pro.br/arquivos/Logistica_Reversa_LGC.pdf>.
Acess:
11th September, 2019.
LEITE, P. R. (2003) Logística reversa: meio ambiente e
competitividade. São Paulo: Prentice
Hall.
LEITE, P. R. (2002)
Logística Reversa: nova área da logística empresarial. Tecnologística, São Paulo, v. 78, n. 8, p. 102-104, Available:
<https://www.tecnologistica.com.br/portal/revista/edicao-anterior/78/>.
Acess: 30th July, 2019.
LEITE, P. R. (2009)
Pesquisa mostra evolução da Logística Reversa no país. Tecnologística, ano XIV, n.162, p. 30-36.
LIVA, P. B. G; PONTELO, V.
S. L.; OLIVEIRA, W. S. (2003) Logística Reversa. Gestão e Tecnologia Industrial. IETEC.
MESQUITA, R. A. C. (2000) Sistemas ERP (Enterprise Resource
Planning), Centro Universitário de Brasília – UNICEUB.
MUELLER, C. F. (2005) Logística reversa meio-ambiente e produtividade. Estudos
realizados - GELOG-UFSC. Available:
<http://limpezapublica.com.br/textos/artigo01_1.pdf> Acess: 5th August,
2019
NOVAES, A. (2015) Logística e gerenciamento da cadeia de
distribuição. 4. ed. Rio de Janeiro:
Elsevier.
RAZZOLINI FILHO, E.; BERTÉ,
R. (2009) O reverso da logística e as
questões ambientais no Brasil. Curitiba: Ibpex.
ROCHA, J.; SELIG, P. (2002)
O Sistema de Gestão Balanced Scorecard
e seus Impactos sobre a Teoria de Custos. Comunicação
apresentada no VII Congreso del Instituto Internacional de Costos, Julio,
León. Available:
<http://intercostos.org/documentos/congreso-07/Trabajo016.pdf> Acess: 5th
September, 2019.
SÃO PAULO Secretaria do
Meio Ambiente. (2014) Logística reversa.
Texto Flávio de Miranda Ribeiro. São Paulo: SMA.
SIMCHI LEVI, D.; KAMINSKY,
P.; SIMCHI LEVI, E. (2010) Cadeia de
suprimentos projeto e gestão: conceitos, estratégias e estudos de caso.
Porto Alegre: Bookman.
SLACK, N. (1997) Administração da produção; São Paulo:
Atlas.
STEVEN, M. (2004) Networks
in reverse logistics. DYCKHOFF, H.; LACKES, R.; REESE, J. Supply chain management and reverse logistics. Berlim: Springer.
STOCK, J. R. (1998) Reverse logistics programs. Illinois:
Council of Logistics Management.
SUA PESQUISA (2015) Logística Reversa: o que é, vantagens
para o meio ambiente, exemplo, logística reversa e sustentabilidade, conceito. Available: <http://www.suapesquisa.com/ecologiasaude/logistica_reversa.htm>.
Acess: 11th September, 2019.