Field Notes
Inventory cutoff errors that appear again each March in Chiba warehouses
March year-ends in manufacturing belts around Chiba often collide with supplier delivery rushes. Goods that arrive after the count but before the books close are frequently booked into inventory without a matching liability.
Consignment stock belonging to suppliers sometimes remains on the floor without clear tags. Count teams include it; the perpetual system does not; the variance then looks like theft or shrinkage.
Customer returns sitting in quarantine areas are counted twice when both warehouse and quality teams maintain separate sheets. A single designated count captain and color-coded tags reduce that duplication.
We recommend a cutoff binder: last five receiving reports before count, first five after, and the corresponding purchase invoices. Bring it to the observation day; it shortens our follow-up questions considerably.