2544. Under ABC method of material control, the material are classified according to __________.

its value
its usage
its nature
its availability
✅ The correct answer is A.
Under ABC method of material control, the material are classified according to its value. The ABC analysis suggests that inventories of an organization are not of equal value. Thus, the inventory is grouped into three categories (A, B, and C) in order of their estimated importance.

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