The impact of the cycle counting in the inventory accuracy: multiple cases in industries of Paraná

Abstract

This article aims to identify the impact of cycle counting on inventory accuracy. Multiple case studies were used as research method; these include seven case studies of companies in Paraná. A research protocol was used as the basis for collecting the data. For the data analysis, the content analysis method was used with the triangulation of collected data. For the main results, the study demonstrates the relationship between cycle counting, the level of importance attributed by the organization, the number of items and the rate of accuracy obtained. The high level of control of inventory processes, together with the use of cycle counting made it possible to eliminate the main cause of failure in inventory accuracy – errors in recording the movement of material – and with this, improve the operational efficiency of the companies.