ABSTRACT

Slow-moving and low-value items often fall in the C category or so-called “cats and dogs,” although as noted in Chapter 7, slow-moving items may be important enough to be included in the A or B category. Collectively, these items usually represent an appreciable percentage of the total number of distinct SKUs, but a small fraction of the total dollar investment in the inventory of a typical company. Most of these items taken singly are relatively unimportant, but, because of their large numbers, appropriate simple control procedures must be used. In this chapter, we discuss such methods.