This paper has identified the reasons, factors and advantages in adopting reverse logistics by using a comparative analysis between a company that adopts this procedure and those without this practice. An exploratory study was conducted and a semi-structured questionnaire was applied in companies of the metal-mechanic sector based in Serra Gaúcha (Northeast part of Rio Grande do Sul State). The questionnaire highlighted the reasons leading companies to practise aftermarket reverse logistics. The results demonstrated that the main strategic reasons indicated by respondents were increase in competitiveness and asset recovery, quality of recycled products, post-consumption reverse distribution channel and logistical factors in distribution of assets.