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The current market environment of retail trade enterprises indicates the need for accounting and management of reverse logistics, regardless of the size of the retailer. In 2020, only in the United States, retailers' losses from product returns amounted to about 400 billion dollars. More liberal return policies and a growing online sales market lead to more returned products and an increase in the volume of losses from returns, and it seems possible to believe that these trends will continue in the coming years, which indicates the need for retailers to have a way to assess the economical effectiveness of their systematic interaction with return flows in order to make management decisions on an objective and reliable information basis.