Khi một công ty sử dụng một hệ thống hàng tồn kho vĩnh viễn hoặc một số định kỳ vật lý, nó sẽ tìm thấy một số chênh lệch giữa số lượng tìm thấy trong kho và số tiền được liệt kê trong cơ sở dữ liệu hàng tồn kho. Những chênh lệch này sẽ xảy ra trong các công ty và được gây ra bởi vô số các vấn đề, thường xuyên nhất trong số đó là phần thể chất thêm vào hoặc gỡ bỏ từ hàng tồn kho mà không có một sự điều chỉnh tương ứng với. | Counting Inventory I 185 14-6 Reconciling Inventory Variances4 When a company uses a perpetual inventory system or a periodic physical count it will find some variances between the quantity found in stock and the amount listed in the inventory database. These variances will occur in the best of companies and are caused by a myriad of problems the most frequent of which is parts being physically added to or removed from the inventory without a corresponding adjustment to the underlying records. When these variances occur one should follow the series of reconciliation steps noted in this section. Each of the following steps is a filter that blocks out further action at the next step thereby continually reducing the amount of items to review as one progresses to the next reconciliation step. The steps are as follows 1. Accept variances with small dollar values. The bulk of all inaccuracies will be for large quantities of small and inexpensive items such as fitting and fasteners. These are not worth the trouble of a further review especially when there is a minimal change in the inventory cost no matter what the outcome of a recount may be. 2. Recount items with large dollar variances. The obvious next step is to recheck the count to see if there was a counting error. If this does not resolve the problem it is sometimes useful to recount the items in adjoining inventory locations in case there is a problem with a part having been incorrectly stored or counted in an adjacent space. The recount can also be extended to similar products to determine whether an item was mistaken for another part that looks the same. 3. Check the identification. Checking the part number that the counter marked down against the part number in the database for that location sometimes reveals the problem. This is because the part number on the physical part is missing is mislabeled or the code is smudged enough to alter its meaning. 4. Check the ownership. A company may have expensive parts in
