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What are C-items? Definition, examples, and savings potential for businesses
What are C-items? Definition, examples, and savings potential for businesses
by Anna Ullmann on Jun 08, 2026Procurement made easy
What are C-items?
C-items are products with a comparatively low value that are needed daily in many companies. These include, for example, pens, copy paper, folders, cleaning supplies, paper towels, coffee, or packaging material.
Although individual items often cost only a few euros, they cause considerable organizational effort. This is precisely why C-items play an important role in procurement.
In short
Although C-items only account for a small part of the purchasing volume, they often cause the greatest administrative effort. A core assortment, bundled suppliers, and digital ordering processes reduce these process costs significantly more than any price comparison.
ABC analysis in purchasing
Companies often categorize their procurement goods using the ABC method:
A-items
High value
- Machines
- Production facilities
- IT infrastructure
Few items account for a large part of the purchasing volume.
B-items
Medium value
- Office chairs
- Monitors
- Printers
These items are of medium importance for the purchasing volume.
C-items
Low value
- Pens
- Notepads
- Paper towels
- Coffee
- Batteries
Many orders cause a high administrative effort despite their low value.
Why are C-items often more expensive than expected?
Many companies focus exclusively on the item price when it comes to savings. However, the biggest costs often arise elsewhere:
- Demand determination
- Supplier search
- Offer comparison
- Order placement
- Approval
- Goods receipt
- Invoice verification
For an item worth 5 euros, internal process costs of 30 euros or more can arise.
Practical example
An employee orders pens for 4 euros and a notepad for 3 euros. The value of the goods is only 7 euros.
If several employees are involved in the demand notification, approval, ordering, goods receipt and invoice processing, the internal costs can significantly exceed the actual value of the goods.
Modern purchasing departments therefore consider not only the item price, but the total cost of the procurement process.
How can companies procure C-items efficiently?
Consolidate suppliers
Fewer suppliers mean less effort for orders, invoices, and master data maintenance.
Define core assortments
Standardized products reduce search efforts and simplify approvals.
Utilize digital ordering processes
Online shops with individual assortment lists and approval processes accelerate procurement.
Bundle requirements
Collective orders reduce the number of individual order processes.
Conclusion
C-items often have a low value, but cause considerable organizational effort. Companies that structure their C-item procurement, consolidate suppliers, and use digital processes can not only reduce procurement costs but also save valuable working time.
This is precisely why C-items are an important lever for efficient procurement organization.
Frequently asked questions
What distinguishes C-items from A- and B-items?
The value per item: A-items have a high individual value with few orders, C-items a low individual value with many, frequent orders.
Is a core assortment worthwhile even for small companies?
Yes, as soon as there is a regular ordering need for several employees, the administrative effort is noticeably reduced.
How high can process costs for C-items really be?
For an item worth a few euros, internal process costs of 30 euros or more can arise, depending on the number of people involved in the ordering process.
Further Wiepa guides
Core assortment in purchasing: Why less choice often saves more money
Buying guide for office papers and copy papers
Procure C-items more easily?
Wiepa supports companies from Wiesbaden and the Rhine-Main area with office supplies, office provisions, hygiene articles, and digital ordering processes.
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