Instructions ABC analysis is an inventory categorization method which consists of dividing items into three categories (A, B, C): 1. Class A represents the most valuable items 2. Class C represents the least valuable ones This method aims to draw managers' attention to the critical few (A-items) not to the trivial many (C-items). The table below provides a brief summary of ABC analysis. Percentage of Percentage value items of annual usage Class A items About 20% About 80% Close day to day control Class B items About 30% About 15% Regular review Class C items About 50% About 5% Infrequent review