Typical split
A items: ~70–80% of value, tight control.
C items: long tail of low-value SKUs with simplified processes.
Key takeaways
- Focus counts on A items
- C items can use bulk ordering
Related calculators
Apply these concepts with formula-based tools on Calculator Factory.
- BusinessABC Inventory Analysis Calculator
Classify inventory items into A, B, and C categories by annual usage value to prioritize control efforts and cycle counts.
- AccountingInventory Valuation Calculator
Calculate ending inventory and COGS using FIFO or weighted-average cost flow assumptions with purchase layer detail.
- BusinessEOQ Calculator (Economic Order Quantity)
Calculate the optimal order quantity that minimizes total inventory ordering and holding costs using the classic Wilson EOQ model.
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FAQ
- How many classes?
- Three-class ABC is common; some operations add D for obsolete stock.