Cycle counting: a quality assurance process.

Accurate inventory records result from careful tracking of in and out transactions. Regardless of how these transactions are done--by computer (backflush) or manually--they must be done correctly if accurate inventory records are to be the result. Cycle counting plays an important role in assuring that there is a sufficient inventory-tracking process in place to achieve accuracy. The purpose of this article is to explain how to use cycle counting to establish an effective process for keeping records accurate and how to ensure that it remains in place.