Illustration: Dinesh Limited is looking selective control for its inventories. By using the subsequent datas, prepare the ABC plan.
Items A B C D E F G
Unit 8,000 15,000 5,000 7,5000 5,000 7,000 2,500
Unit Cost (Rs.) 5.50 1.70 30.40 1.50 0.65 5.14 51.20
Solution:
|
Item
|
Per Unit
Cost (Rs.)
|
Inventory
|
Total Value
|
Cate- gory
|
|
Units
|
% of
Total
|
Cumul- ative %
|
Total
Cost Rs.
|
% of
Total
|
Cumul- ative %
|
|
|
|
|
|
|
|
|
|
|
|
ABC Analysis:
|
C G A F B D E
|
30.40
51.20
5.50
5.14
1.70
1.50
0.65
|
5,000
2,500
8,000
7,000
15,000
7,500
5,000
|
10
15%
5
16
30%
14
30
15 55%
10
|
15%
45%
100%
|
1,52,000
1,28,000
44,000
36,000
25,000
11,250
3,250
|
38
70%
32
11
20%
9
6.38
10%
2.80
0.82
|
70%
90%
100%
|
A
B C
|
|
Total
|
|
50,000
|
100%
|
|
4,00,000
|
100%
|
|
|