Journal of Accounting, Finance & Management Strategy





Volume 10, Number 2, December 2015

Optimal Collecting Strategy Selection for Implementation of Reverse Logistics with the BOCR and AHP Models: A Aase Study


This research presents an evaluation model to evaluate the optimal collecting strategy in Reverse Logistics (RL) for Taiwan Photovoltaic Industry (TPI) supply chain. The proposed model combined the Balance Scorecard (BSC) model and Benefits, Opportunities, Costs and Risks (BOCR) to construct a framework for collecting strategy in RL. The BOCR and BSC model is helpful to define the hierarchy with four perspectives that are benefits, opportunities, costs and risks. Next, the relative weights of evaluative criteria are then determined by using the analytical hierarchy process (AHP). Finally, followed by ranking of the collecting strategies can assist TPI decision makers evaluating in RL. BOCR, BSC and AHP -based decision-making method for constructing evaluation methods, which can provide the TPI decision makers with a valuable reference for evaluating the collecting strategy in RL. Importantly, the proposed model can assist administrators to assess the collecting strategy of TPI in RL, improving applicability for academic and commercial purposes.

Keywords: Reverse Logistics, Analytical Hierarchy Process (AHP), Benefits, Opportunities, Costs and Risks (BOCR), Balance Scorecard (BSC), Collecting Strategy.

JEL Classification: G11, M31