EightyTwenty+ guide

SKU rationalisation without cutting the wrong products

SKU rationalisation is the process of reviewing a product range to decide which items should be retained, simplified, consolidated or discontinued. Revenue concentration is useful evidence, but it is not enough on its own to make that decision.

Start with concentration, not deletion

Identify A, B and C products and the long tail. That establishes where revenue and volume sit without assuming that every low-revenue SKU should be removed.

Add customer context

Check whether C-products are purchased by A-customers or are strong contributors inside their own category. These relationships can make a small product commercially important.

Add profitability and complexity

Where cost and order data exist, compare margin and ordering activity with revenue. A rationalisation candidate is stronger when several pieces of evidence point in the same direction.

Compare the evidence

QuestionRevenue-only viewEightyTwenty+ view
Is the SKU small?Revenue classRevenue, quantity and hierarchy context
Does it matter to customers?Usually unknownCustomer × Product relationships
Is it profitable?Not necessarily visibleSeparate margin analysis when cost exists
Does it create effort?Not visibleOrder Share vs Revenue Share where Order ID exists