
529Funds Flow along the Supply Chain
Funds Flow in the Reverse Supply Chain
Funds also ow in the reverse supply chain, described in Chapter 10. Developing a smooth
ow of funds in the reverse supply chain is even more difcult than in the forward supply
chain. Usually, the participants are different in the reverse supply chain, and the proce-
dures are less regular and well established. A part of the regular process for retail stores
is issuing credits for returned merchandise. This is a more prominent requirement for
e-business sellers, where returns represent a higher percentage of sales. Accounting sys-
tems do not run backwards and must be ...