Abc analysis

112 views 7 slides Mar 21, 2018
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A SHORT POWER POINT OVER THE INVENTORY CONTROL TECHNIQUE....ABC ANALYSIS


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DR.HARISINGH GOUR VISHWAVIDLAYA,SAGAR, MP (INDIA) (A Central University) DEPARTMENT OF COMMERCE Second MID Semester Exam’s Assignment PRINCIPLE OF COST ACCOUNTING (COM-CC-412) Submitted as per 75%of Syllabus B.Com. IV th sem SESSION 2017-18 Name of Student: kartik saini Class : b.com Ii year Section: “b” Class Roll no.: y16180198 Enrollment no.: y16180198 Submitted By: Submitted to: Mrs. sushma yadav

What is ABC Analysis? Always better contract. This is based on cost criteria. Helps to reverse selective control over items.

It is divided into three categories A item (high control) B item (moderate control) C item (low control)

ABC Category Items Total value(%) Total quantity(%) Type of control A 70 % -75 % 50%-10% High control B 15 % -20 % 20%-25% Moderate control C 5 % -10 % 70%-75% Low control

Advantages Strict control over items having large number of capital invested. Fund can be utilized in proper way. Helps in maintenance of stock in “ C ” category items. Selective control.

CONCLUSION At last I conclude that ABC analysis is vital method for control the inventory.

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