The essence of a method of ABC of the analysis consists in carrying out classification of all resources of the company by importance degree for the company. The Pareto principle is the cornerstone of a method, and for ABC of the analysis it is treated as follows: "use of 20% of resources allows to control a system for 80%". Positions of a system are ranged most often on 3, 4-6 groups more rare. The most valuable resources define in group A, intermediate – in group B, and the least valuable – in group C.
Instruction
1. First of all, it is necessary to define the analysis purpose. Usually by ABC the analysis is carried out for the purpose of increase in efficiency of use of resources of the company, whether it be by base of clients, the range or suppliers.
2. Having decided on the purpose, specific actions following the results of the analysis register: what the company plans to do with the results received by this method.
3. After that choose an object for the analysis and also parameter – sign on which you are going to analyze this object. A typical object of ABC of the analysis – commodity groups. As parameter for its measurement and the description will serve the sales volume, turnover, income and also some other criteria.
4. Make the list of the analyzed objects with the indication of value of its parameter. After that sort these objects for decrease of value of parameter.
5. Calculate a share of parameter of each object from their total amount. Here it is convenient to use a share with an accumulative result – it is calculated by addition of the next parameter to the sum of previous.
6. Distinguish from objects of the A, B and C group. In group A the objects having the sum of shares in 80%, in group B - 15%, and will enter into group C - 5%.
7. Do the same with all parameters which it is possible to characterize an object. As a result of carrying out ABC of the analysis very eloquent data showing what resources give to the company the greatest benefit are obtained.