What type of inventory items requires middle ground managerial oversight and control?

Class B items represent inventory that sits between Class A and Class C items in terms of both value and quantity. These items require a moderate level of management attention and oversight because they are significant enough in value to impact the company's financial performance but are also not as critical as Class A items.

Class A items typically account for a large portion of the inventory value but are often fewer in quantity, requiring close monitoring to ensure they are kept at optimal levels. In contrast, Class C items usually consist of many low-cost items that do not require as much managerial focus due to their minimal impact on overall inventory costs and decision-making.

Therefore, the middle ground of managerial oversight for Class B items is essential for balancing resource allocation and ensuring that these items are appropriately stocked to meet demand without over-investing in inventory costs. This approach helps to maintain efficient inventory management, optimize cash flow, and improve operational efficiency.