The return of a commodity takes time for reception, control and relocation. The commercial cost of the return also depends on the possibility of selling the product again and the time required. Counting only the value refunded leaves these activities out.
At organisational level, it is better to distinguish the registered causes. An error of preparation, an unclear description and a customer choice require different answers. The applicable conditions and rights must be verified in the specific relationship; here the reading of the operational process is concerned.
Let's imagine a store that often receives the same item for an inaccurately described size. A more precise tab could prevent some of the returns. If the problem arises instead from the preparation of the package, it is necessary to intervene on the verification before delivery.
I propose that we follow each re-entry to its destination, preventing it from remaining indefinitely in a provisional area. The periodic review clarifies which causes are modifiable. The return becomes useful information to improve the commercial promise and organization of the next work.