目前,ABC管理法已用于部分工业企业物资钳理,但用于物资企业管理并取得效果的却不多见。其原因很多,主要原因是:①物资企业经营的物资很大部分属于计划管理物资,而ABC法是依据资金进行分类管理,很难反映各种物资计划性强弱;②物资经营对社会消费和需求依赖性强,搞不好会出乱子:价高占用资金大的物资销售额低,价低占用资金小的物资销售额高,这样就很难将经营物资全部划归为A类、B类、或C类。但是不是说ABC法就不适用于物资企业管理呢?不是。可以说ABC法的基本原理仍是适用的。本文试根据ABC At present, the ABC Management Law has been used for the crushing of materials in some industrial enterprises, but it is rare for the material companies to manage and obtain results. There are many reasons for this, and the main reasons are as follows: (1) Material materials operated by material companies are part of the planned management materials, while the ABC method is based on fund classification management, and it is difficult to reflect the strengths of various material plans; (2) Materials management for social consumption and Demand-dependence is strong, and if it does not work well, it will cause troubles: high sales of goods with high capital expense, low sales of goods with low capital and small funds, making it difficult to classify all business supplies as category A, B, etc. Or C class. But does not mean that the ABC method does not apply to material enterprise management? It can be said that the basic principle of the ABC method is still applicable. This article is based on ABC