MENSURAÇÃO DOS CUSTOS EM UMA OPERAÇÃO DE LOGÍSTICA REVERSA: O CASO DE UMA EMPRESA DE ARTIGOS ESPORTIVOS

To maintain a good corporate image and to gain the market, organizations need to design differentiation strategies from competition. The operation of aftermarket reverse logistics is one among the various business strategies to stay on the market with satisfied customers, however, the activities involved may entail in some costs for the company. Thus, this study was aimed to identify and measure the costs involved in the logistical operation of post-sale of a sporting goods company, located in the state of Paraiba, Brazil, using the method of Activity Based Costing (ABC). So was conducted a documentary research and case study in the company object of study. As a result it was found that the company sees the cost of returns like minimal when compared with the gain of satisfy their customers. Moreover, using the ABC method it was possible identify the activities that consume more costs, thus serving as guiding information where efforts should be focused in order to reduce them, as this will provide you more competitiveness.