IMPACTO ECONÔMICO-FINANCEIRO DA LOGÍSTICA REVERSA: UMA APLICAÇÃO NO SEGMENTO DE DISTRIBUIÇÃO DE MATÉRIAS-PRIMAS FARMACÊUTICAS

Abstract

This paper has as objective to evaluate the economic-financial impact of the reverse logistic applied in a company of the segment of pharmaceutical raw material distribution, where the processes reverses (devolutions) of this segment must obey the norms of resolution RDC Nº 35/03 ANVISA/MS that legislate on errors of process.  Of specific form, the research searchs to inquire how the reverse logistic can contribute in the power to decide process.  It has been broken of the hypothesis of that, the reverse logistic does not only have to be faced as a system of operational control of costs, but as a competitive differential in the studied segment.  The economic impact caused by the raw material devolutions was evaluated in terms of Economic Value Added (EVA) and the financial impact of the devolutions was evaluated by means of the concept of edge erosion. The research demonstrated that the devolutions, besides eroding the rude edge of the company, provoke economic impacts, in the business, reducing the return for the shareholder.  Therefore, if the activity of accompaniment reverse (reverse logistic) will be implemented, can be considered as strategical distinguishing, contributing for the improvement of the activities, besides bringing benefits for customers, suppliers and shareholders. One another important aspect in the application of the reverse logistic is that it allows the evaluation of the aggregate value to the product, the increase of the yield of the company, besides providing competitive advantage.