INDICATORS OF EFFICIENCY OF REVERSE LOGISTICS IN THE CONDITIONS OF CIRCULAR ECONOMY

Abstract

The article substantiates the relevance of developing a system of effectiveness indicators of reverse logistics in the context of the transition to a circular economy. The rapid growth of global trade volumes, the expansion of e-commerce and the strengthening of environmental standards increase the share of return flows, while at the same time sharpening the trade-off between economic feasibility and environmental responsibility. The purpose of the study is to develop a comprehensive model for evaluating and optimizing reverse logistics, combining a number of indicators, as well as to determine strategic scenarios for integrating such processes into supply chains. The authors propose a classification of nine key return categories, detail the drivers that form the probability of their occurrence, and justify the need to predict return flows at the stage of selling the product. A set of thirteen KPIs is systematized, including: return rate, return cost, disposal and recovery rates, ADR and RIT time metrics, request processing time, refurbishment lead time, consumer satisfaction level, and environmental impact. Applying the proposed indicators enables construction of an algorithm that delivers a holistic view of the financial and ecological consequences of the corresponding decision.Based on the analysis, three principal strategic options are distinguished – in-house, joint venture, and outsourcing – with their respective advantages and risks. The practical value of the results is confirmed by the developed algorithm for optimizing reverse flows, which includes a sequence of steps from KPI identification to the PDCA cycle. Prospects for further research are associated with the empirical validation of the proposed KPI system in various industries, the integration of blockchain solutions for transparent tracking of reverse flows, and development of instruments that encourage companies to adopt reuse models. The results of the study create a theoretical and methodological basis for building sustainable, cost-effective and environmentally responsible reverse supply chains.