Propuesta de un modelo financiero para la reducción de costos basado en logística inversa en el sector de confecciones para las empresas exportadoras del departamento de Santander

Abstract

Problem: companies in the sector face product returns and lack agile and efficient financial mechanisms to reincorporate these products into their production or commercial systems, resulting in economic losses and limiting the adoption of sustainable practices in the economic, social, and environmental dimensions. Objective: to propose a financial model based on reverse logistics that contributes to cost reduction and the strengthening of business sustainability in the textile sector. Method: a cross-sectional, non-experimental study with a mixed-methods approach was conducted to analyze the robustness of the financial models used by companies and to identify the reverse logistics strategies implemented within their organizational processes. Data were collectd through surveys administered to three exporting garment companies in the Department of Santander. Results: the findings revealed a limited or non-existent use of financial models associated with reverse logistics and showed that this practice is primarily implemented as a requirement for accessing international markets. Additionally, the economic losses resulting from product returns were quantified, and a limited integration of financial indicators for monitoring these processes was identified. As a result of the research, a reverse logistics-based financial model was designed to facilitate the control of returns, their reintegration into the production process, and the incorporation of financial indicators to support decision-making and strengthen business sustainability