Abstract

Introduction. Nowadays, the reverse material flows are becoming increasingly relevant in connection with an increase in the volume of sales of goods, raw materials, industrial waste, defective products, increased consumer awareness and welfare of the population, the cruelty of safety and environmental requirements. There is no generally accepted approach to the classification of reverse material flows. The definitions of direct and reverse material flows are not properly studied in the works of domestic scientists. Purpose. The article aims to study the direct and reverse material flows and to improve the classifications of material flows and reverse material flows within the logistics system of the enterprise. Method (methodology). The theoretical principles of modern economic theory and economic analysis are used to describe the direct and reverse materials flows; tools of abstract and logical generalization are applied to improve classifications of material flows and reverse material flows. Results. The essence of direct and reverse material flows, which are becoming increasingly important, has been investigated. The classification of reverse material flows has been improved. It takes into account all types of data flows arising at various stages of the logistics system and beyond, as well as enhances the efficiency of flow control processes.

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