Using Excel spreadsheet for inventory analysis

This paper discusses how inventory items can be classified in different classes (called ABC analysis) using Excel spreadsheet. The working hypothesis connects efficacy of estimated spreadsheet to how students understand difference between classes of inventory proved on a practical example. In this way the given model can be applied to all ABC inventory analysis of similar problem capacity. Applied scientific research for recognition of the set hypothesis is based on analysis and synthesis method, abstraction method and information modeling method.