ABC 分类法。是管理会计的一个组成部分。这种方法就是把事物进行分类排队。把管理的对象如商业企业的库存商品、工业企业的库存原材料划分为 ABC 三大类,并按管理对象的不同要求,采取突出重点,兼顾一般的管理方法,促使企业集中主要精力,抓住事关大局的商品物资进行科学的管理。达到用最小的消耗,取得最佳的经济效益的目的,笔者通过近年来的学习和实践,加深了对 ABC 分类法实质的理解。认为 ABC 分类法不仅应用于对商品物资的管理,也可以应用于财务管理分析中,特别是对商品流通费的检查分析时,ABC 分 ABC classification. Is an integral part of management accounting. This method is to classify things in line. The management of objects such as commercial enterprises of the stock of goods, industrial enterprises, raw materials inventory is divided into three ABC categories, and according to the different requirements of the management object, to focus, taking into account the general management methods, encourage enterprises to focus on the main energy, The overall situation of the goods and materials for scientific management. To achieve the least consumption, the best economic efficiency for the purpose, the author through recent years of learning and practice, deepened the understanding of the substantive ABC classification. ABC classification method that not only applies to the management of goods, can also be used in financial management analysis, especially for commodity circulation fee inspection analysis, ABC points