ABC分析是一種非常普遍以庫存原料依其重要性分類，管理庫存的做法。此分法一般依原料重要性從重要、中等重要、不重要分為A、B、C三類。此分類可針對各類別提供適度的庫存管理。此研究主要透過應用FAHP - TOPSIS模型（“Technique for Order Preferenceby Similarity to Ideal Solution”）論證一套完整的庫存原料分類架構；而所應用之TOPSIS模型主要以相對優劣進行評價，分為肯定的理想目標或稱最優目標及否定的理想目標或稱最劣目標，評價最好的應為與最優目標的距離最近而與最劣目標最遠，透過此方法即可有效達到最終本個案研究庫存原料分類系統的目的。
本研究計畫中之個案公司，為位於台灣苗栗縣之製藥廠。在這項研究中，應用了語意偏好程度的模糊理論評估篩選出重要的準則，透過模糊層次分析法消除層次分析法主觀性的缺憾計算出多準則中個別之權重; 最後，因多標準相矛盾的屬性，所以採用了TOPSI模型做庫存原料的分類。此一系統架構完整地展示了其於庫存原料ABC分類系統的適用性。

ABC analysis, a very common practice used for managing inventory material. The methodology indicated the importance to classify the material by grouping inventory items into Class A, B and C in order to provide appropriate police to inventory management on each assigned class. The study demonstrates a comprehensive framework by applying the model of FAHP-TOPSIS (‘Technique for Order Preference by Similarity to Ideal Solution’), which is a distance-based approach to determine ideal and negative-ideal solution to ultimately achieve the ABC classification for inventory material.
The proposed methodology is applied in a pharmaceutical company situated in Miaoli County, Taiwan. In the study, linguistic fuzzy is applied for determining criteria, Fuzzy AHP method (‘Analytic Hierarchy Process’) is used attempting to eliminate subjectivity during the weighing of multi-criteria; and since multi-criteria with conflicting attribute is taken into account in the case study, using TOPSIS provide the capability for its suitability to rank material into Category A, B, C.

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