ABC analysis is a technique used in inventory management to categorize and prioritize items based on their importance and value. It helps in identifying and controlling inventory costs by focusing on the items that have the highest impact on the company's overall performance and profitability. The correct answer to the question is option 'D' - Controlling inventory costs money.

Explanation:
1. What is ABC analysis?
- ABC analysis is a method of classifying items into three categories - A, B, and C, based on their value and importance.
- It is also known as the Pareto principle or the 80/20 rule, where it is believed that 80% of the value or impact comes from 20% of the items.
- This analysis helps in optimizing inventory management by focusing on the most critical items.

2. Analysis of process chart:
- Analysis of process chart is not related to ABC analysis.
- Process chart analysis involves studying and analyzing the flow of activities in a process to identify inefficiencies and improve productivity.

3. Flow of metals:
- Flow of metals is not related to ABC analysis.
- It refers to the movement and processing of metals in manufacturing and production processes.

4. Ordering schedule of job:
- Ordering schedule of jobs is not directly related to ABC analysis.
- It refers to the planning and scheduling of tasks or jobs to ensure timely completion and resource optimization.

5. Controlling inventory costs:
- Controlling inventory costs is a key objective of ABC analysis.
- By categorizing items into A, B, and C categories, companies can focus on managing the inventory of high-value items more effectively.
- A-items (high-value items) are closely monitored and have stricter controls to avoid stockouts or excess inventory.
- B-items (medium-value items) have less strict controls, and C-items (low-value items) have minimal controls.
- By prioritizing inventory management efforts based on the value and importance of items, companies can reduce carrying costs, minimize stockouts, and improve overall efficiency.

In conclusion, ABC analysis is a technique used in inventory management to categorize items based on their value and importance. It helps in controlling inventory costs by focusing on the most critical items and optimizing inventory management practices.