摘要:ABC分类法是指根据库存中的所有货物，按照所有的货物的全年货币价值进行从大到小排序，然后划分为三个大类，货物价值所占比例最高的为 A 类，其次的为B 类，货物价值所占比例最低的为 C 类。A 类是货物价值最高，受到高度重视，处于中间的 B 类货物所受重视程度相对较差，而 C 类货物所含价值最低，仅进行一般管理即可。

由于我国仓储环节长期以来发展缓慢，货物的仓储效率普遍不高，没有进行合理的分类管理和控制，由此造成了仓储运作业务手续复杂、效率低下、时间延迟、成本上升、存货项目构成无计划性、缺乏灵活应变的市场能力、存货量过大、占用资金过多、资金周转率低等一系列问题，严重影响了企业的整体竞争力。本文针对这一现象，通过对ABC分类法的概述及其分类方法、作用与应用的介绍，指出通过放松对低价值货物的控制管理从而节省精力，争取把高价值货物的库存管理做得更好。另外通过举出实例说明ABC分类法在仓储管理中的具体应用，着重说明了运用ABC分类法可以更好的进行仓储管理，以获得最大利益和便利性。

关键词：ABC分类法  仓储管理  应用

ABSTRACT:ABC classification is based on the inventory of all materials in accordance with the annual monetary value of all the materials descending order, and then divided into three categories, the material value of the highest proportion of Class A, followed by Class B materials value of the proportion of the lowest class C. A material of the highest value, are highly valued, in the middle of class B materials by the degree of attention a bit weak, and the low value of the Class C materials, class C material value only control and management.

Storage areas in China has long been the slow development of the efficiency of the storage of goods is generally not high, not rational classification management and control, resulting Warehousing and operation procedures are complex, inefficient, time delay, rising costs of inventory items unplanned, lack of agility and ability to market a range of issues of inventory excessive use of funds by excessive use of funds and the turnover rate is not high, seriously affect the finishing competitiveness of enterprises. In response to this phenomenon, through the Overview and Classification introduction of the ABC classification of, that by relaxing the control and management of low weight materials and energy-saving, high-value materials better inventory management. In addition, through examples to illustrate the specific application of the ABC classification in the warehouse management, highlighting the use of ABC classification can better warehouse management, in order to maximize the benefits and convenience.

Keywords: ABC classification；Storage management；Application