Cycle Counting is an inventory management strategy used to ensure accuracy in stock records by regularly counting a specific number of items from the total inventory. It can either be done randomly or systematically, and it’s aimed at reducing costs associated with maintaining inventory accuracy without significantly disrupting operations. By having a well-structured cycle counting program, companies can save time and money while also improving their inventory accuracy levels. The main objective is to develop processes that minimize disruption to normal operations yet still provide accurate information on inventory levels.