Define the count scope
Specify location, SKU range and cut-off time so movements do not distort the comparison.
Freeze or control movements
During the count, receiving, sales and transfers should be paused or carefully logged.
Count independently
Use blind counts where practical so the counter is not simply confirming the expected system number.
Investigate before adjusting
Review recent purchases, sales, transfers, returns and prior adjustments.
Correct with documented reason
Only after investigation should the system quantity be changed.
Analyse recurring variance
Repeated differences can indicate process, training, damage, theft or unit-of-measure problems.
The operating principle
Every event should remain connected to the product, contact or transaction that created it. That is what lets ERP explain a number instead of only displaying it.