An inventory accuracy audit technique where inventory is counted on a cyclic schedule rather than once a year. A cycle inventory count is usually taken on a regular, defined basis (often more frequently for high-value or fast-moving items and less frequently for low-value or slow-moving items). Most effective cycle counting systems require the counting of a certain number of items every workday with each item counted at a prescribed frequency. The key purpose of cycle counting is to identify items in error, thus triggering research, identification, and elimination of the cause of the errors.
周期盘点—库存盘点周期性进行而不是每年一次的库存准确性审核技术。周期库存盘点通常以定期、固定基础执行(高价值及流失快的项目盘点次数较为频繁,低价值和流动慢的项目盘点次数较不频繁)。多数有效的周期盘点要求每个工作日都对某些库存商品进行盘点,并对每种库存物品依照规定频率来盘点。周期盘点的主要目的在于识别出错产品以引起对错误发生原因进行研究、辨认及消除。
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