The aim of the paper is to present preliminary results of survey collected in the years 2008/09 among Czech companies. To sheds more light on management perception of reverse logistics, we compared these findings with results of similar survey conducted in 2004. The main result is that position of reverse logistics in the Czech companies has improved. Even though their view is polarized: half of them see reverse flow to be a necessary evil without any benefits, the other half companies apply more progressive measure to capture the benefits of reverse flows. What is also new is that the majority of companies keep track of reverse logistics cost. This is a significant change.