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Microlesson · 5-min read

FSN Inventory Classification

## FSN Inventory Classification (Fast, Slow, Non-moving)

FSN (also called FNS — Fast, Normal, Slow) classifies items by usage frequency / inventory turnover, not by value. It helps control stock by how often items actually move.

### The three categories

CategoryMeaningStorage & action
Fast movingHigh usage frequencyKept near the issue point; stock frequently reviewed and replenished.
Slow movingOccasional usageStored a bit further away; reviewed periodically for obsolescence; may be shifted to non-moving.
Non-movingNo recent usageKept for disposal; reported to management; provision for loss may be created.

### Reasons items become slow / non-moving

  • Lack of communication: production fails to tell stores about updated material requirements.
  • Technological upgradation: new machines/processes make existing materials obsolete.
  • No periodic review: inventories are not reviewed regularly, so outdated items accumulate.

### How to manage slow & non-moving inventory

  • Timely identification: monitor regularly to detect such items early.
  • Inventory turnover ratio: compare actual vs standard turnover to spot inefficiencies.
  • Minimum level / JIT: use minimum-level control or JIT to cut excess stock.
  • Management reporting: present variance reports to support decisions.

⚠️ Common exam mistakes

  • Confusing FSN (based on usage frequency / turnover) with ABC (based on value) or HML (based on unit cost).
  • Treating non-moving stock as still usable — it is held for disposal and may need a provision for loss.
  • Ignoring the inventory turnover ratio as a tool to detect slow-moving items.
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