Freeze or control movement
Choose a count window and prevent unrecorded sales, purchases or transfers from changing the physical position during the count.
Count independently
Record physical quantities by product and location without copying the system balance into the count sheet.
Compare variances
Identify missing, excess or unit-related differences and prioritize high-value or repeated exceptions.
Investigate before adjustment
Review recent sales, purchases, transfers and prior counts before changing the system quantity.
Approve and document adjustments
Post only reviewed differences and preserve the reason, approver and supporting evidence.
Validation and responsibility
- A stock adjustment corrects the recorded balance but does not explain the operational cause.
- Repeated variances should lead to process changes, not only repeated adjustments.