Enterprise social responsibility, reverse logistics and cost accounting development

Abstract

Enterprise social responsibility, as an important strategy at the organizational level, is increasingly linked to business practices, functions and processes, such as logistics management. The objective of the work was to carry out an analysis of the theoretical relationships between the practice of enterprise social responsibility and reverse logistics in organizations, as a basis for the development of cost accounting. Theoretical research methods were applied based on the consultation of updated bibliographic sources, which allowed the systematization of the main contents related to the subject. The synergy between the concepts of social responsibility and reverse logistics and the existing study possibilities for the development of cost accounting was recognized. The bibliographic analysis made possible to identify the potentialities of studying the link between the two concepts within the framework of cost accounting.

Keywords

• responsabilidad social empresarial
• gestión logística
• logística inversa
• costos
• contabilidad de costos