3. and low runners are built to order ABC analysis classifies the raw materials based on their consumption during a particular time period ( usually one year). Depending upon the company to company A B & C items can be as under A - 5% to 10% of the Items accounting for 60% to 80% of the consumption value B - 10 % to 30% of the Items accounting for 10% to 30% of the consumption value C - 60% to 85% of the Items accounting for 5% to 15% of the consumption value