TABLE OF CONTENTS Often the people accountable for cycle counting are the people in the area that handle the inventory. In some organizations, this can be the workers who weld/assemble/kit the components. In others, it is stores employees who service the assembly areas. Regardless of who it is, there are some simple requirements for these people to qualify for the duties of cycle counting (Table 9-3).
|
| * Cutoff times may exist in operations with transactions that are batched and processed sometime after the actual event of inventory transfer. Cutoffs can also be an issue in operations that automatically trigger transactions from other specific events such as a transaction confirming a completed assembly or the receipt of a part in production. |
The cycle counters activity will vary from day to day as they encounter variation in data accuracy, but there is a general expectation of process that can and should be documented.
This may be...
