In materials management, ABC analysis is an inventory categorization technique. ABC analysis divides an inventory into three categories—
"A items" with very tight control and accurate records,
"B items" with less tightly controlled and good records, and
"C items" with the simplest controls possible and minimal records.

Process layout is a design for the floor plan of a plant which aims to improve efficiency by arranging equipment according to its function.
Process layout is also known as analytical layout.
In Process layout machining operation are performed in group together and not arranged according to any sequence. Normally Process layout is employed for batch production.