serves, among other things, the management audit of the procurement and storage. It is a method for detecting such materials, which are due to their high value share of the total needs of particular significance. As its name suggests the ABC analysis, there is the articles are divided into three groups: the A-goods, the goods and the B-C-goods.
The A-goods are the most important goods, they are high quality and have a high proportion of the total value approximately 60-80%. However, you take up only a small proportion of the total amount of the entire article.
The C-goods are basically the opposite of the A-minor nature, they are the goods and have only a small proportion of the total value of goods. Take on average between 0 and 10% of a total value. Of proportion, take one, however, a very high proportion of the goods. They are thus the counterpart to the A-goods.
The B-goods consist of articles that neither the A-C can still allocate the goods. They are the less important items and have a lower value and volume share of the product.
The applied in many companies classification of Inventory using the ABC analysis divides the items usually not differentiated enough. It assesses only the items on their share in the company's sales. In addition, however, for inventory management and the fluctuation of sales of an article is a relevant aspect.
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