Separate types of leasing. Leasing. Types and forms. Financing of leasing transactions by banks is carried out mainly in two ways.

One of the most common assortment analysis methods is ABC analysis, which is based on the Pareto principle. The latter, in turn, states that 80% of the reasons are responsible for 20% of the consequences. This rule, which also received the name 80/20, means that in any process, a little percentage of causes (20%) is vital, and the remaining causes (80%) do not seriously affect the final result.

This rule can be applied to various socio-economic phenomena and business processes. For example: 80% of the work is performed in 20% of the time; 80% of the company's profits provide 20% of customers; 80% of the warehouse area occupy 20% of the inventory; 80% of sales is provided by 20% of sellers; 80% of the problems are caused by 20% of defects, etc.

In each case, this proportion may deviate from the exact parameters of 80/20 and draw up 90/10 or 65/35. However, the essence of this does not change and is that the greatest percentage of the result is ensured by the percentage of costs.

As part of the assortment analysis, this rule suggests that 20% of goods provide 80% of the store turnover.

ABC analysis methodit will allow to determine those 20% of goods that are priority for the store. In essence, this method involves the ranking of the trade assortment by various parameters. Traditionally, the entire range is divided into three groups of goods depending on their contribution to the trade turnover and profits:

1) Group A products are the most important goods that ensure the first 50% of the results;

2) the goods of the group B - goods of the average degree of importance, providing another 30% of the results;

3) Products of the group C - the least significant goods that provide the remaining 20% \u200b\u200bof the results.

Traditionally, ABC analysis is carried out in three stages.

Stage 1. Determining the object of analysis and parameters of its assessment.

As an analysis object can be:

commodity groups;

commodity positions;

suppliers.

Evaluation criteria include:

sales (in physical and monetary terms);

turnover;

commodity reserves, etc.

Stage 2. Drawing up a list of analysis objects descending the value of the selected parameter.

Stage 3. Definition of groups A, B and C, for which it is necessary to calculate the proportion of the parameter from the total amount of parameters with a cumulative result and distribute objects analysis objects in accordance with the obtained values.

Consider ABC analysis on product groups on specific example grocery Storeworking in the format "Shop near the House".

Stage 1. In this analysis, the object of the study is the product categories, including:

milk products;

bakery products;

confectionery;

alcohol products;

fruits and vegetables;

meat, sausage;

juices, water.

For analysis, it is necessary to systematize information on the trade turnover of each product group for certain period (month, quarter, year). After that, it is necessary to calculate the share of each product group in the total volume of the store's turnover (Table).

Stage 2. Sort the commodity groups in the order of loss of their share in turnover.

Commodity turnover of commodity groups for the 1st quarter of 2010

Table

ABC Analysis of the Assortment of the Store

Thus, the ABC analysis shows that the main share of the store turnover is provided by such product groups such as dairy products, bakery products and meat, sausages that belong to the group A. Commodity groups - juices, water and fruits, vegetables related to the group C, need development and require additional assessment to stimulate sales, for example, in the form of price reduction or expansion of the range.

However, ABC analysis of product groups gives only a surface view of the structure of the store's range. For more detailed and in-depth analysis, it is advisable to conduct a similar analysis of product categories within product categories, as it is more informative and allows you to efficiently manage the assortment.

For a deeper study of the range, XYZ analysis can be used. It allows you to create a more complete picture. trade process in the shop.

XYZ analysis also involves the separation of the assortment of the store on groups x, y and z, while the criterion of this analysis may be the yield of goods or stability of their sales.

At the same time, the need for XYZ analysis is most often in the case when the store is worth the task of analyzing the range simultaneously in several parameters and present it the result of the matrix.

Consider combining ABC and XYZ analysis on the example of a food store.

The following commodity groups perform as an object of study:

milk products;

bakery products;

meat and sausages;

confectionery;

alcohol products;

fruits vegetables;

juices, water.

Combined analysis includes the following steps.

Stage 1. Conduct ABC analysis. As a criterion for the separation of goods into groups, within the framework of this analysis, the share of the commodity group in the total trade turnover is. The results of the analysis are presented in Table.

ABC analysis

Stage 2. Conduct XYZ analysis. At this stage, the criterion for dividing goods to groups is the proportion of a commodity group in the gross profits of the store. The results of XYZ-analysis are presented in Table.

Table

XYZ analysis

Stage 3. Combined Analysis (ABC and XYZ-). It is necessary to combine the results of ABC and XYZ-analysis, as a result of which the entire range of the store is divided into 9 segments based on two criteria - the share of the commodity group in the trade turnover and the share of the commodity group in the store's profits. The results of the combined analysis are presented in Table.

Table

ABC and XYZ analysis

The analysis made it possible to allocate the most profitable and least profitable for a group of goods.

Thus, the most beneficial to the store group groups are AH, BX, AY - groups that provide the greatest contribution to the turnover and the formation of the store's profits.

To the number of groups in need special events By increasing their effectiveness, belongs by and cy. These groups have sufficient potential, but in order for them to switch to a group of profitable products, it is necessary to optimize the assortment and price policies For these groups.

Finally, the most profitable and poorly turning goods include BZ, CZ segments. These product groups require special attention from the heading of the store.

ABC-Analysis (ABC-Analysis) is a method of classification (ranking) of the company's resources on a specific parameter, most often significance. Read how to make an ABS analysis, where it applies and what is its advantages.

The ABC analysis is based on an empirical rule 80/20 or the Pareto principle. In the general case, the rule says that only a small part of the efforts undertaken brings most of the effect - 80% of the result is achieved only due to 20% of actions. For us, this means that only 20% of customers give 80% of revenues, and 20% of goods generate 80% income.

Products or services should be divided into categories - A, B and C. To the group, and it is customary to include assets providing just 80 percent of the result. For example, if it is necessary to get rid of low-republic reserves, then in the group, but we will attribute goods with regularly high demand. Next, consider all categories in more detail.

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What will help : The regulation allows you to reduce the warehouse balance of goods, increase the turnover of stocks and, as a result, reduce the costs of storage. Planning is based on ABC analysis.

What will help : It is useful for ABC- analysis of buyers, analyzing the effectiveness of the existing system of discounts and bonuses and other sales conditions.

Category A.

The most valuable clients or goods in your portfolio fall into category A. Products of this category bring the lion's share of income, without absorbing the company's share of the company as much (proportional). This category will most likely consist of a very small number of customers or Money-Makers products.

What has formed this category is a topic for careful control, manual control and an individual approach, if we are talking about clients. Category A also implies that loss of a client or product problem from this category - have a noticeable negative impact on the business as a whole.

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Category B.

Goods or clients, ranked in ascending or descending, which appeared in the middle of the list, most likely fall into category B. Many mistakenly believe that this is a subsidency for goods, customers, resources that contributes to the overall "basket", but not enough Great, if we talk about his role in the summary result. This approach is not true. In category B, it should be primarily to assume that under certain conditions, efforts and costs can go to category A. It is assumed that the category B form the positions that give the following after the category A 15% of the contribution to the overall result.

Category S.

Application ABS method for reserves analysis

ABC analysis is an excellent tool for reserves. With it, it is convenient to determine which of the storage units affect the greatest degree of warehouse costs. It also creates a basis for the formation of stock management strategy.

In fact, every product in stock (or the storage unit of raw materials and materials) generates expenses - every place of storage costs money: rent on palletomesto, expenses for utilities, warehouse staff salary, depreciation of warehouse equipment, etc. Therefore, it is important to keep this source of costs under control.

The use of ABC analysis in stock management is based on the same principles as the segmentation of customers or goods. We rank stored goods or commodity groups according to the parameters of interest and allocate in the group in accordance with the contribution to the overall result by the selected parameter. The parameter for such an analysis is determined by the objectives:

• if the task is to reduce the use warehouse Square, then it is necessary to rank the commodity categories in the number of pallet interference;
• if there is a need to evaluate the turnover of goods, then you should take shipment as a parameter;
• information about the most rapidly used stocks of raw materials can be very useful when the topic of "discounts for volume" begins on the issue of purchases and then we analyze the turnover of raw materials with the "Shipment (vacation, write-off" parameter in production. "

In ABC analysis, there is no standard threshold to determine which products in which category are falling. Category thresholds as well as parameters must be defined specifically for an analytical task. Even the number of categories can be more than three. However, at the heart of the creation of categories, all the same principles are used as for analyzing customers / goods.

1. Category A is the category of the most valuable products.
2. Category B slightly more and contains products that have less value.
3. Category C is the largest, with the smallest contribution to the total value of the analyzed parameter.

Here is an example of some thresholds for the category A:

• 20% of products that make up 70-80% of annual shipment to customers;
• 20% of the nomenclature of raw materials and materials, which make up 70-80% of the annual shipment into production;
• 20% of suppliers of raw materials and materials, which account for 70-80% of the annual volume of procurement.

Traditional proportions for categories - 80/15/5 - can also be used to assess the warehouse stocks, but this is not an axiom as already mentioned above.

ABC-Analysis (ABC-Analysis) is a method that allows you to determine the most significant resources of the company in terms of gross sales and gross profits.

In marketing, the most popular is the ABC analysis of the range. It is carried out both for a separate brand and in general for the company. The method allows you to identify unprofitable or low-cost-effective groups of products, to improve and optimize the assortment portfolio.

Description of the method

Purpose ABC Analyzing is a simple, convenient and visual ranking of any resources from the point of view of their contribution to profit or sales. Thanks to this ranking, it is possible to properly arrange priorities, focus the use of limited resources of the company (labor, temporary, investments, etc.), to identify excessive use of resources and take timely corrective measures.

• The frequency of the AVS analysis: at least 1 time per year, strategically, on a quarterly basis.
  

  For making strategic right solutions results this method It is recommended to look in the dynamics for several periods. Monthly analysis can be carried out, but this period of time is too small for implementation decisions taken And too small to track the speakers of the situation

• The advantages of ABC analysis: versatility, simplicity and visibility.
• ABC analysis restrictions: the method is too mathematical, sometimes may not take into account the company's strategic goals.
  

  For example: developing categories will always be in the category "C", as in short term will have a minimum contribution to the sale / profit of the company

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Borders of the main groups

The method of ABC analysis is based on the "Pareto rule", which sounds as follows: 20% of the effort provide 80% of the result.

The method is based on the principle of classification of the analyzed resources into 3 groups A, B and C:

1. Agroup: Provides 80% of sales / arrived, is usually 15-20% of all resources
2. In -group: Provides 15% of sales / profits, it is usually 35-20% of all resources
3. C-Group: Provides 5% of sales / arrived, is usually 50-60% of all resources

The boundaries of groups of 80% -15% -5% may vary and can be installed individually by each company.

What is the indicator to put on the basis of ABC analysis - profit or gross sales - also solve the performer analysis. In each case, it all depends on the analysis purposes.

For example, the goal sounds as follows - the company needs to increase profitability in a short time. In this case, it is advisable to conduct an analysis, pushing out from the contribution of each position in total profit.

There may be another goal: focusing sales efforts on the best-selling products - in this case it is more expedient to choose gross sales.

Types of ABS analysis

The ABC analysis technique is widely used in various industries and activities due to its versatility. It can be used in strategic and tactical management, planning and budgeting, logistics and management of company stocks. Varieties of ABC analysis:

• ABC analysis of the goods of a separate brand or the entire range of companies
• ABC analysis of company stocks
• ABC analysis of raw materials and any purchased materials
• ABC analysis of customers or consumer groups
• ABC analysis suppliers
• ABC analysis of the efficiency of divisions and analysis of labor resources
• ABC analysis budget. investment or any cost

What conclusions can be made on the basis of ABC analysis

After separating all goods to the ABC groups, decisions are formed regarding each product group. The main directions of conclusions that can be made as a result of the ABC analysis:

1 group A.- The most important resources, company locomotives bring maximum profit or sale. The company will bear large losses with a sharp decline in the effectiveness of this resource group, and therefore the resources of the Group A should be strictly controlled, it is clearly predicted, often monitor, be the most competitive and not to lose their strengths.

On the this group Resources must be highlighted maximum investment, the best resources. The successes of the Group A should be analyzed and maximally broadcast to other categories.

2 Group B. - A group of resources that provide good stable sales / profit of the company. These resources are also important for the company, but can be moderated by more relaxed and moderate pace.

These resources are usually relatively stable in the short term. Investments in this type of company resources are not significant and necessary only to maintain an existing level.

3 Group S. - Least important group in the company. Usually the resources of the group with pulling the company down or do not bring income. When analyzing this group, it is necessary to be very attentive and first of all understand the reason for the low contribution.

Prepared using the source: P. Gopalakrishnan, m. Sundaresanmaterials Management: An Integrated Approach, 2004

Ready solutions

We have ready templateWith which you can easily be able to apply the theoretical knowledge of this article in practice. Download Example An example for carrying an assortment ABS-analysis in the section.

Update Article 07/17/2019

We do not recommend using ABC analysis as a final inventory management tool. We recommend it to use only as an intermediate tool for setting the level of service to different product groups. For group ae high level service, for AB lower, etc. But even this approach is currently considered to be obsolete. We consider the optimal installation of the service level automatically taking into account the probabilistic and financial and risk model.

The main task of any enterprise is an increase in profits. To do this, you can invest additional funds and increase the volume of work, you can purchase new equipment or software and improve manufacturing processAnd you can go the simplest way and extract the maximum of what is already available.

Rationalize resources, and accordingly, and optimize the company's work, it is possible using ABC analysis - the economically reasonable method of ranking raw materials, stocks and other objects important for the enterprise. The use of ABC analysis results allows you to increase the logistics of the enterprise and, thereby minimizing risks, reduce costs and increase profits.

ABC- Analysis: goals and principle

The ABC analysis is based on the law of Pareto or, as it is also called, the rule 20/80. According to this law 20% of the goods sold bring 80% of income, and 20% of the resources of the enterprise give 80% of the total turnover.

Thanks to ABC analysis, you can understand what resources it is better to store the future, and which it is necessary to acquire directly at the time of necessity, the number of goods should be increased, and the amount of which is to reduce, on which suppliers should be relying, and on what better not hope. In other words, it is possible to calculate the most / easier-profitable products, the most / easier promising suppliers, the most / least favorable reserves, etc.

In the process of analysis, the studied goods / resources are divided into 3 groups (less often on 4-5).

• Group A.. These include those 20% of goods / resources, which bring 80% income / give 80% of the turnover.
• Group V. This includes 30% of goods / resources, bringing 15% income / give 15% of turnover.
• Group S.. It includes the remaining 50% of goods / resources that bring about 5% income / giving about 5% turnover.

Any group of goods (raw materials, components, etc.) can be explored by one feature, and you can separately. The main thing to do everything gradually. For example, if you need to explore the goods, then you can first rank them for profitability, and then by profitability. In this case, instead of three groups, it will turn out already nine: aa, av, speakers, va, explosive, sun, sa, sv, ss. Further, if an enterprise can cope with a large amount of information, you can sort the goods as early as turnover and, thus, split them into 27 groups.

The procedure for analyzing the range of products

ABC analysis of the range is carried out in several stages. Consider the sequence of it on a specific example.
Initially, it is necessary to define an object that is planned to analyze and the parameter for which it should be studied. Most often, ABC analysis facilities are resources, suppliers, reserves, individual products and product groups. They are studied for profitability, profitability, turnover, sold, etc.

ABC analysis assortment assortment on the example.

Suppose we need to explore the product range trade enterprise For profitability. Commodity Group - Spaghetti from various manufacturers.

Annual sales in rubles Calculate as a product of the value of the 1st packaging of products and the annual sales volume in quantitative terms.

Table 1.

The next step is ranked - the distribution of the objects under study in descending order and calculates the proportion of the parameter analyzed by the incremental result.

Annual sales by a growing result calculate as the amount of the calculated parameter and all previous ones.

Table 2. ABC analysis assortment. Example 1

Finally, objects are divided into 3 groups: A, B and C.

Group A includes 20% of goods bringing about 75% income. To the group B - 30% of goods bringing about 20% income. To the group C - 50% of goods bringing a little more than 5% income.

Table 3. ABC analysis assortment. Example 1.

At the end of the analysis, conclusions are made and measures are taken.

In our example, in the category A, spaghetti from manufacturers No. 7 and No. 6. Consequently, the spaghetti of these trademarks It should be purchased in the greatest quantity. From the purchase of spaghetti, which included in the group C, on the one hand, can be abandoned at all, as the income from them is minimal. On the other hand, buyers often important to have a choice, and therefore optimal option Yet the spaghetti of these brands, but in the minimum permissible amount.

Consider another example.

1. Calculate the annual sales and calculate the share of profits of each product.

Table 4. ABC Analysis of the range. Example 2.

2. Calculate the annual sales of the growing result.

Table 5. ABC Analysis of the range. Example 2.

3. Smash the goods into 3 categories. This is a group of 20% of goods that bring about 70% income. To the group B - 30% of goods bringing about 20% income. To the group C - 50% of goods bringing 10% income.

Table 6. ABC Analysis of the range. Example 2.

From the analysis it becomes clear that fresh milk and kefir bring the greatest profit. The group B got the foiled milk, ryazhenka and yogurt. And all other goods bring only 10% income.