Through distinctive use of annual high dollar items, Wheeled Coach
implements ABC analysis. ABC analysis is categorizing into A, B and C category.
A category represent some 15% of
the total inventory items, but 70–80% of the
total cost.
B category represent 30% of the
items and 15–25% of the value.
And C category represents 5% of
the annual dollar volume, but about 55% of the total items.
