Category C products
The last category within the ABC method consists of category C products. These are the most numerous goods, but at the same time the least important, especially in terms of their contribution to the company's revenue. In general, they can account for more than 50% of the product references, but they do not generate even 5% of the company's total revenue.
Their stock rotation is very low and, therefore, it is not necessary to allocate too many resources to their management. In addition, their location in the warehouse should be as remote as possible, away from the dispatch areas and they should not interrupt the passage to the areas destined for category A and B products.
In general, for category C products, it is not usually worth allocating resources to their storage and stock, since the costs derived from their storage may be higher than the profitability obtained from their commercialisation.