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Microlesson · 5-min read

ABC Analysis and FSN (Fast–Slow–Non-moving) Inventory Classification

## ABC Analysis and FSN Classification

### Advantages of ABC Analysis

ABC analysis classifies inventory by value so that control effort is concentrated where it matters most.

  • Continuity in production — smooth production with minimum inventory investment, avoiding stockouts.
  • Lower cost — reduces ordering, receiving and storing costs, especially when combined with EOQ.
  • Less attention required — management focuses on high-value A-class items instead of monitoring every item equally.
  • Systematic working — routine, organised purchasing that subordinate staff can handle efficiently.

### FSN Inventory Classification

Also called the FNS (Fast, Normal, Slow) system, FSN classifies items by usage frequency and inventory turnover.

CategoryMeaningStorage & Action
Fast MovingHigh usage frequencyKept near the issue point; stock reviewed and replenished frequently
Slow MovingOccasional usageStored further away; reviewed periodically for obsolescence; may shift to non-moving
Non-MovingNo recent usageKept for disposal; reported to management; provision for loss may be created

### Reasons for Slow & Non-Moving Inventory

  • Lack of communication — production fails to pass updated material needs to the store.
  • Technological upgradation — new machines/processes make existing materials obsolete.
  • No periodic review — irregular review lets outdated items accumulate.

### How to Manage Slow & Non-Moving Inventory

  • Timely identification through regular monitoring.
  • Inventory turnover ratio — compare actual vs standard turnover to spot inefficiency.
  • Minimum level / JIT control to cut excess stock.
  • Management reporting — present variance reports for better decisions.

⚠️ Common exam mistakes

  • Treating all inventory items with equal attention — ABC analysis exists precisely to focus control on high-value A-class items.
  • Confusing ABC (classification by value/investment) with FSN (classification by usage frequency / turnover).
  • Assuming non-moving stock can simply be ignored — it should be reported to management and a provision for loss may need to be created.
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