The ABC analysis is used in logistics to categorize items according to their importance for sales or purchasing. Classically, A articles account for the first 80% of sales. B articles generate a further 15% and C articles the final 5% of sales.
Our tip:
The ABC analysis is well suited to identifying the dominant items that should be dealt with first in terms of logistics. However, it does not go far enough for dispositive decisions. For this purpose, the ABC analysis must be combined with an evaluation of the predictability of the articles (XYZ analysis).
