What is the purpose of cycle counts in inventory control?

• A. To count only during audits and then ignore.
• B. To validate accuracy of inventory records and detect discrepancies.
• C. To reduce record-keeping effort.
• D. To determine storage location by weight.

Answer: (B)

Cycle counts are used to validate the accuracy of inventory records and detect discrepancies. By regularly counting a subset of items and comparing the physical count to what the system shows, you make sure the recorded quantities match what’s on hand. This ongoing check helps catch data-entry mistakes, misplacements, damaged goods, or theft, so you can investigate and correct errors before they affect stock levels, replenishment, or financial reporting. It’s a proactive practice that maintains trustworthy inventory data without requiring a full physical count every time. It doesn’t determine storage location by weight (locations are based on the chosen storage system and product characteristics), and it isn’t simply an audit to be done and then ignored or a way to skip regular record-keeping efforts.