A book is complete guide on realization of АВС-анализа. A reader can become acquainted with the detailed algorithm of realization of АВС-анализа with the detailed description of actions executable on every step. Large attention is spared to interpretation and visualization of results of АВС-анализа. A reader will be able to learn to form administrative decisions on the basis of the got results. A book is addressed to the specialists in area of management, marketing and sales. She also will be useful to the students of senior courses of economic specialities.