Proper safety stock utilization boils down to using the plan that provides an acceptable customer service level without overstuffed inventory. Parts need to be grouped in a manner that permits a quick comparison among them and against a previously established inventory performance objective. The author provides an approach that will work for any part or raw material for which a month end inventory quantity and a total monthly disbursement or usage quantity is available. It is assumed that standard cost information is also available for all of these parts.