REVERSE LOGISTICS AND ACCOUNTING MANAGEMENT: A CASE STUDY CONCERNING RETURNABLE PACKAGING
This paper aims to present and analyze a revision in accounting, systemic and logistical procedures concerning to the handling of returnable packaging and the operational flow involving the processes of reverse logistics. The importance of cost management beyond financial issues, it’s necessary to understand the accounting process for these costs. It was applied a case study in a manufacturer Irish beer company, which has a branch in Brazil. From the analysis performed it is understood that the information management becomes indispensable, so there are no gaps in inventory control during the handling of the kegs, including the return to the Irish manufacturer and its accounting procedures.
PaperID: p 1820-1834
Author's Name: Roger Augusto Luna, Fernando Luiz Emerenciano Viana and Raiza Maria de Oliveira Teles