Category C makes up which portion of items in stock records?

Category C makes up which portion of items in stock records?

• A. 75% of items
• B. 10-15% of items
• C. 25% of items
• D. 50% of items

Answer: (A)

ABC analysis groups stock items by how much they matter to the business in terms of value and usage. Category C consists of many low-value items that are used but each contributes only a small amount to total value. Because there are so many of these items, they typically make up the majority of items listed in stock records—about three-quarters in common practice. The takeaway is that most items aren’t high-value individually, but their sheer numbers dominate the stock list. This is why Category C is seen as roughly 75% of items in stock records, even though A items drive most of the total value and require tighter controls.

ABC analysis groups stock items by how much they matter to the business in terms of value and usage. Category C consists of many low-value items that are used but each contributes only a small amount to total value. Because there are so many of these items, they typically make up the majority of items listed in stock records—about three-quarters in common practice. The takeaway is that most items aren’t high-value individually, but their sheer numbers dominate the stock list. This is why Category C is seen as roughly 75% of items in stock records, even though A items drive most of the total value and require tighter controls.