The ecological economy, inverse logistics and the necessary cost system

Abstract

Considering the undeniable environmental crisis, the consideration of nature and the elements as costs becomes vital, and given the change in consciousness of consumers today, when requiring ecologically responsible manufactured products, then the alternative economy and reverse logistics management arises in companies as a proposal and response to this growing demand for goods and services that are in harmony with nature. In effect, reverse logistics is expressed as a tool to make the ecological economy viable, which without denying profitability, intends to make visible the environmental impact of economic activity in the cost accounting of companies, relying on some costing system, such as ABC, to begin to demonstrate or make visible the costs (such as damages) associated with the environment, and progressively making companies increasingly responsible for the waste, discarded or out-of-specification products they produce. All this as a result of a descriptive investigation with a documentary design and the documentary review as an information management technique, where it is possible to interpret and understand the urgent need, due to normative, social and organizational pressures to transform traditional management into management. more responsible.