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Commerce · Q117

Costing

Graduate and Post Graduate · Commerce · question 117

Q117

Under ABC method of material control, the material are classified according to __________.

A.
its value
Answer
B.
its usage
C.
its nature
D.
its availability

Answer: Option A

Solution

Answer: Option A
Solution:
Under ABC method of material control, the material are classified according to its value. The ABC analysis suggests that inventories of an organization are not of equal value. Thus, the inventory is grouped into three categories (A, B, and C) in order of their estimated importance.