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cyle count is an auditing prcedure that is a part of an inventory management sulation.in this procedure a small subset of inventory in a specific location is counted on a specific day.it is that inable business to count multiple items withen the whrehouse without needing the cout of intire inventory popular solution for inventory management.cycel count are better on depend company or inventory size if large inventory or organization then use cycle count if organization or inventory are small then inventory count is better