Strategic decisions on reverse logistics determine the specific mix of reverse logistic activities for each company. Owing to the growing importance of reverse logistics as a
key element to optimise resources by means of minimizing the negative impact on costs (Rogers and Tibben-Lembke,1999; Stock et al, 2002), it is important to understand how
these activities affect the costs of reverse logistics, with an aim to find out consequences on organisational performance. To achieve the goal, an empirical model that provides possibilities to analyse how different activities of reverse logistics could affect the costs, and consequently the performance of the organisation, is proposed. The integrated model allows testing the main relations between variables of the model, and analysing the results provides possibilities to derive conceivable implications from them. With this purpose in mind, the paper examines the relevant
literature, develops the hypotheses and methodology, and draws final results and conclusions.