ACTIVITY BASED COSTING METHOD FOR CALCULATION OF REVERSE LOGISTICS COSTS: THE CASE OF RUBBER BUSINESS

Reverse logistics is expressed as the recycling of used, outdated products and packages putting them back into the production phase or destruction by appropriate methods. Today, economic benefits of reverse logistics are also considered in terms of businesses and is a tool to gain competitive advantage. The purpose of this study is to investigate the applicability of an Activity Based Costing Method, one of the contemporary costing systems, in calculating the reverse logistic activity costs of company which is operating in the rubber sector. So calculating the costs incurred by the operator, it is planned to obtain more realistic results and the competition strategies can be reviewed again