Using the steps mentioned above the deviations (Movement of Products into different categories of
ABC) are quantified and shown below. In order to ensure that the comparison is done correctly, all Periods of
analysis have the same ending period. In the below table – ‘Fig. 3’, Column ‘B’ indicates all periods ending
with September 2012. Similarly column ‘D’ and ‘F’ indicates all periods ending with October 2012. The
deviations observed for 1 Month analysis is maximum. Whereas minimum deviation is observed when analysis
is done for longer periods like 6 – 9 Months