The ABC analysis is an easy-to-use method of situation analysis for focus formation and priority setting. With it concentration relations can be conveyed graphically descriptive (Lorenzkurve). Original application was the determination of characteristic quantities with the income distribution by the American Lorenz. In the material economy the ABC analysis determines the cost portion of the different camp parts of the camp total costs. In manufacturing the materials with the highest cost portion of the product are of interest. In marketing and selling it applies to make the few articles out, which bring together a high turnover portion of the total turnover. (Source: GPM)