Today, reverse logistics (RL) is still considered as an emerging field, despite the fact that it has drawn increasing attention over the last decade and now there is a growing interest in the domain of RL than ever before. Although many firms have yet to recognize the capability of effective RL, some firms have realized the strategic importance of RL and initiated deployment of thoughtful investments in functions and systems of their RL practices. Nowadays, RL is considered as a crucial activity for the survival of companies. This article deliberates on RL, cost optimization (CO) and return strategies (RS), along with their implications for small and medium enterprises (SMEs). Information is collected from 420 SMEs using judgemental sampling. On the basis of the literature, the framework of the study is proposed and further analysis is performed using a reliability assessment, normality and adequacy examination, evaluation of the homogeneity of variances, development of the structural model with coefficients and testing of the model through fitment analysis. The outcome of the study highlights that there is no direct causal association between RL and CO; however, there is an indirect association through RS. It is observed that there is a significant cause-and-effect association between RL and RS, as well as a significant cause-and-effect association between RS and CO, in SMEs.

如今，尽管逆向物流（RL）在过去十年中引起了越来越多的关注，但逆向物流（RL）仍被认为是一个新兴领域，并且现在对RL领域的兴趣比以往任何时候都高。尽管许多公司尚未意识到有效RL的能力，但一些公司已经意识到RL的战略重要性，并开始在其RL实践的功能和系统中部署周到的投资。如今，RL被认为是公司生存的关键活动。本文讨论了RL，成本优化（CO）和退货策略（RS）以及它们对中小企业（SME）的影响。使用判断性抽样从420家中小型企业中收集信息。根据文献，提出了研究框架，并使用可靠性评估，正态性和充分性检验，方差均匀性评估，具有系数的结构模型的开发以及通过拟合分析对模型进行测试来进行进一步分析。研究结果表明，RL和CO之间没有直接因果关系；反之亦然。但是，存在通过RS的间接关联。可以看出，在中小企业中，RL和RS之间存在显着的因果关系，RS和CO之间存在显着的因果关系。研究结果表明，RL和CO之间没有直接因果关系；反之亦然。但是，存在通过RS的间接关联。可以看出，在中小企业中，RL和RS之间存在显着的因果关系，RS和CO之间存在显着的因果关系。研究结果表明，RL和CO之间没有直接因果关系；反之亦然。但是，存在通过RS的间接关联。可以看出，在中小企业中，RL和RS之间存在显着的因果关系，RS和CO之间存在显着的因果关系。