Calculate an example where an ABC analysis is performed based on:

a) Sales(turnover*value) and contribution margin.

b) Sales of finished goods and contribution margins are common criteria for ABC analysis.

Give two examples of other factors that ABC analysis is often used on.

c) Products F, G, H, M and D are subject to demand. If product F is sold, then G also sells. Does it change the outcome of the example?

Exercise A.1ry erform an ABC analysis of the items in the table below ltem Turnover (pieces/year) Value/unit Contribution margin % Picking events/year 100 15 50 1000 25 115 1000 450 400 190 550 75 650 420 1100 100 30 50 59 0.50 0.50 70 65 85 70 75 2000 100% 3000 65 70 80 75 45 G 5000 1500 2000 500 2000 43 2000 1500 2000 70 75 80 1.50