Zastosowanie analiz ABC i XYZ w controllingu sprzedaży
An application of ABC and XYZ analyses in sales controlling

Summary/Abstract: In the face of still progressing changes taking place in today’s business environment a multi-dimensional sales analysis and conclusions made on its basis should be one of the key factors in decision-making. The important meaning in this area acquires a skillful selection of terms of industry, the needs of the company and the regular use of tools of sales controlling. The variety of tools, techniques and concepts used in sales controlling have became the starting point for the considerations contained in this article. Its main aim is to show the possibile uses of ABC and XYZ analyses in controlling sales, as illustrated by numerous empirical examples of case study. ABC and XYZ analyses are very universal tools in the context of industry, size, product range offered, or also the area of enterprise operation. They allow to adjust the directions of operational activities and the selection of appropriate management methods.

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