To provide a framework a guide that Fed. managers can use to improve the accuracy a reliability of the government's inventory a related property data, the GAO studied the inventory count processes a procedures of 7 leading-edge private sector co's. to identify the key factors a practices they use to achieve accurate a reliable physical counts. This Executive Guide is applicable to any governmental a non-governmental entity holding inventory or property equipment. Describes the practices a procedures used in the private sector to achieve consistent a accurate physical counts, a summarizes the fundamental principles of successful inventory management. Explains a describes leading practices from which the Fed. gov't. may be able to draw lessons a ideas.When count sheets or cards are used, the actual physical count is recorded on the sheet or card and is then manually ... the second count was accepted as the final, accurate count, after which personnel responsible for recording transactions , anbsp;...
|Author||:||Paul D. Kinney (ed), Stephen W. Lipscomb (ed)|
|Publisher||:||DIANE Publishing - 2003-07|