A successful stock count is organised before counting starts. Clear maps, locations, units, teams and cut-off prevent many differences that would otherwise look like missing stock.
Before count day
- Set the cut-off date and time, location scope and item scope.
- Organise locations and identify damaged goods or third-party stock.
- Prepare sequentially identified count sheets or devices.
- Separate counters and reviewers and name recount teams.
- Tell sales, purchasing and transfer teams how count-day movements are recorded.
Team plan
| Role | Responsibility | Completion evidence |
|---|---|---|
| Count coordinator | Scope, cut-off and team assignment | Start and finish log |
| Count team | Independent count by unit and location | Signed sheet or device record |
| Movement team | Receipts, sales and transfers during count | Cut-off movement list |
| Reviewer | Comparison, samples and recount decisions | Variance and decision list |
During and after counting
- Do not leave blanks; distinguish zero from not counted.
- Record unit, location and condition with quantity.
- Number every sheet and retain cancelled versions.
- Recount differences under approved thresholds without first showing system quantity.
- Review movements near cut-off before treating a difference as loss.
- Approve the adjustment, reason and related entry.
Reconciliation questions
Is the item or unit duplicated? Was a movement recorded in another location? Did a receipt or sale occur during counting? Is quantity reserved or owned by another party? Is a return or transfer incomplete?
Do not directly overwrite system quantity before reconciling item, unit, location and movements and documenting the cause. A physical count is strong evidence, but it needs cut-off and an audit trail to remain reviewable.
