ABC分类法是按库存物资价格的高低将所有物资分成A、B、C三类.A类为高价物资,B类为中等价格物资,C类为低价物资.它是巴累托分配法则在物资库存管理上的具体应用,也就是按照“关键的少数和次要的多数”的分配法则,从多种物资中,抓住重点,照顾一般.其要点是A类物资品种少,占用资金多,属重点管理,按期订货;C类物资品种繁多,占用资金少,一般管理,可采用订货点方法订货;B类物资介于A类和C类之间,普通管理,采用定量订货方式. ABC taxonomy is based on the level of stock prices will be all materials into A, B, C three categories: A class of high-priced materials, B class of medium-priced goods, C class of cheap goods. It is Barreto distribution law in The specific application of material inventory management, that is, according to the “key minority and minor majority” distribution law, from a variety of materials, to seize the key to take care of the general point of its type A less variety of materials, occupy more funds , Is a key management, scheduled orders; C variety of goods, occupy less capital, general management, orders can be ordered point order; B class material between A and C categories, the general management, the use of quantitative orders.