When the shelf and the stock record disagree, know where to look.

Start with a clear cut-off

Agree which location, store and items are in scope. Choose the count time and record any receipts, transfers, sales or production movements that occur around it. A count is easier to explain when everyone uses the same cut-off.

Give counters an item list with consistent names and units. Separate sealed packs, open packs and prepared stock where those distinctions affect quantities. Assign one person to review unclear entries rather than guessing during the count.

Count what is physically there

Work through the location in a repeatable order. Record the quantity, unit, place and time for each item. Note damaged, expired, held or disputed stock separately so a single number does not hide a real operational difference.

For high-value or surprising items, use a second count by someone who did not see the first result. Keep the original record and the recount; the change itself is useful evidence.

Investigate before adjusting

Compare the physical count with the expected balance at the agreed cut-off. Check recent receiving, transfers, returns, waste, recipes and sales evidence. A difference can come from timing, unit conversion, item identity, omitted movement or a genuine loss.

Record the reason you can support, the evidence reviewed, the person who approved the conclusion and any follow-up. If the reason remains unknown, say so and assign an investigation. Avoid treating an unexplained adjustment as a complete resolution.

Close the loop

Look for repeated differences by item, location, shift or process. Fix the source process when possible: receiving discipline, portion standards, storage access or movement recording. Review whether the next count confirms that the change worked.