TY  - JOUR
U1  - Zeitschriftenartikel, wissenschaftlich - begutachtet (reviewed)
A1  - Taschner, Andreas
T1  - Returnable transport packaging as a company value driver
JF  - Benchmarking : an international journal
N2  - Purpose
Returnable transport packaging (RTP) solutions have found increasing attention in the recent past. It is not clear, however, under what conditions an RTP system improves a company's financial performance. This paper investigates the operational factors that influence the financial attractiveness of an RTP solution in a manufacturing environment and discusses how these factors are related to each other.

Design/methodology/approach
The paper presents the results of five empirical RTP use cases and compares the case study findings with the results found in literature in order to develop a taxonomy of RTP cost effects. Drawing on the concept of value-based management (VBM), the operational drivers of these RTP cost effects are systematized and categorized in a value driver model that relates RTP cost effects to overall economic value added (EVA).

Findings
Based on the use case findings, additional cost factors are identified that have not been previously discussed in literature. The amended taxonomy of influence factors is further operationalized in a value driver model.

Originality/value
The present paper is the first one providing a taxonomy of RTP cost effects and putting these effects in a conceptual framework that can be used for decision-making and performance benchmarking.
KW  - supply chain management
KW  - returnable transport packaging
KW  - value-based management
KW  - closed-loop supply chains
KW  - logistics performance
Y1  - 2022
SN  - 1463-5771
SS  - 1463-5771
U6  - https://doi.org/10.1108/BIJ-06-2021-0311
DO  - https://doi.org/10.1108/BIJ-06-2021-0311
SP  - 19
S1  - 19
PB  - Emerald
CY  - Bingley
ER  -