This paper deals with reversible logistic flows through which the reverse logistics process is carried out. Managing reverse logistic flows is much more expensive and risky compared to traditional chain supply flows. For successful implementation of reverse logistic flows, it is essential to carry out the appropriate segregation of the logistical process so that the appropriate strategic decisions for future management can be made. It is certainly necessary to take in to account the way of implementing reverse flows in to classical distribution flows, monitor their compatibility and create the concept of a reverse logistic network or a logistic network in which the reverse logistic network is integrated. Internal and external factors determine reverse logistics and are frequent topics of scientific research, some of which are attached to the theoretical approach and other practices. In this paper, both approaches will be analyzed in order to determine whether and to what extent they are coinciding.