Question

⢠what do you mean by cycle counting? what are its advantages?

Answer 1

Cycle counting refers to physically counting a portion of the inventory items on many days throughout the year instead of counting all of the items on a single day near the end of the year.

For example, cycle counting could mean counting one-twelfth of the inventory items each month. Therefore, each month one-twelfth of the inventory records would be adjusted so that they agree to the physical counts.