Introduction: pharmacy operations and profits are an important goal in any pharmaceutical business. In this regard, it is extremely important for every pharmaceutical worker to possess methods that allow identifying problem areas or risk factors of a pharmaceutical company and determining the profitability of certain products and distributing them into groups. ABC analysis is of great importance. Purpose: Consider the ABC analysis mechanism using the example of a specific purchase. Materials and methods: used the ABC analysis method, namely the method of classifying resources depending on the degree of their influence on the company’s profit. As an example, we took a purchase from the website (https://zakupki.gov.ru (Kontrakt № 2632000440723000088)). Results: The ABC analysis method was tested using practical data as an example. ABC analysis is a business analysis method in which objects, regardless of their category, are divided into three classes A-B-C. As a rule, medicines are used as objects in a pharmacy. Group A includes medicines that bring 80% of revenue and make up 20%, group B includes 15% of revenue and 30% of the assortment, group C makes up only 5% of revenue, but in terms of the number of items it is large and makes up 50% of the assortment. When analyzing a specific purchase, it was shown that in this purchase, class A is represented by amino acid preparations for parenteral nutrition, Propofol, Moxonidine. Class B: drugs Imipenem + cilastatin, Povidone - Iodine, Sodium chloride, Water for injection. Class C: Neostigmine methyl sulfate, Sodium chloride solution complex, Phenylephrine, Procaine, Tramadol, Pancreatin. It should be noted that drug classes will vary depending on the range of goods purchased. Therefore, the value of this article lies in the application of ABC analysis methodology to a specific example. Conclusion: This study used ABC analysis methodology using the chord method. It allows us to draw undeniable conclusions regarding the profitability prospects of specific drugs. Identify profitable items belonging to group A and inexpensive items belonging to group C, and adjust the assortment in the necessary direction.