Reverse Logistics in Czech Companies: Increasing Interest in
Performance Measurement

ŠKAPA, Radoslav and Alena KLAPALOVÁ. Reverse Logistics in Czech Companies: Increasing Interest in Performance Measurement. Management Research Review. Emerald Group Publishing Limited, 2012, vol. 35, No 8, p. 676 - 692. ISSN 2040-8269. Available from: https://dx.doi.org/10.1108/01409171211247686.

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TY  - JOUR
ID  - 985910
AU  - Škapa, Radoslav - Klapalová, Alena
PY  - 2012
TI  - Reverse Logistics in Czech Companies: Increasing Interest in Performance Measurement
JF  - Management Research Review
VL  - 35
IS  - 8
SP  - 676 - 692
EP  - 676 - 692
PB  - Emerald Group Publishing Limited
SN  - 20408269
KW  - Reverse logistics
KW  - reverse flows
KW  - performance measurement
KW  - survey results
UR  - http://dx.doi.org/10.1108/01409171211247686
L2  - http://dx.doi.org/10.1108/01409171211247686
N2  - Purpose – This paper explores 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 expresses the opinions of executive management, and was 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.
ER  -

Basic information
Original name	Reverse Logistics in Czech Companies: Increasing Interest in Performance Measurement
Authors	ŠKAPA, Radoslav (203 Czech Republic, guarantor, belonging to the institution) and Alena KLAPALOVÁ (203 Czech Republic, belonging to the institution).
Edition	Management Research Review, Emerald Group Publishing Limited, 2012, 2040-8269.

Other information
Original language	English
Type of outcome	Article in a journal
Field of Study	50600 5.6 Political science
Country of publisher	United States of America
Confidentiality degree	is not subject to a state or trade secret
WWW	Reverse Logistics in Czech Companies: Increasing Interest in Performance Measurement
RIV identification code	RIV/00216224:14560/12:00060273
Organization unit	Faculty of Economics and Administration
Doi	http://dx.doi.org/10.1108/01409171211247686
UT WoS	000213417100002
Keywords in English	Reverse logistics; reverse flows; performance measurement; survey results
Tags	International impact, Reviewed
Changed by	Changed by: doc. Ing. Radoslav Škapa, Ph.D., učo 10072. Changed: 30/7/2013 16:27.

Abstract

Purpose – This paper explores 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 expresses the opinions of executive management, and was 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.

Links
MUNI/A/0905/2009, interní kód MU	Name: Ekonomika a management podniku v globalizovaném prostředí (Acronym: EMP)
MUNI/A/0905/2009, interní kód MU	Investor: Masaryk University, Category A

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Reverse Logistics in Czech Companies: Increasing Interest in Performance Measurement

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