By Nicolas Avila · October 9, 2026

What stocktaking is and why you should count inventory

Photo: Avila Ops Tecnologia

Stocktaking physically counts every item and compares it with what records say should exist. The difference is a discrepancy. Counting finds discrepancies, identifies causes and corrects records before purchasing again.

Inventory is often small stores’ largest tied-up value. If systems show 40 units and shelves hold 31, nine disappeared: receipt errors, unrecorded sales, damage, unrecorded exchanges or theft. Each needs a different correction, none visible without counting.

Why count in December?

Inventory moves fastest and errors peak then. Goods arrive hurriedly, products leave without checkout, exchanges go unrecorded. Without counting before January, the year begins with purchases based on false numbers.

Year-end counting aligns with accounting inventory values too. The main reason is management: Christmas leftovers are what you clear or carry forward.

A stationery store counting December 28 finds 14% discrepancy in pens and zero in backpacks. The likely cause is small-item sales recorded later rather than theft. The fix is a checkout barcode reader, not cameras. Without counting, another year’s pen purchases would rely on phantom stock.

How can you count without closing?

Divide inventory into groups and count one daily during quiet hours. High-selling and expensive products first; slow stock waits until January. See Year-end stocktaking without stopping operations for daily steps.

Then review products selling well but producing little profit: Products with high sales and low profit.

What to do now

Count your 20 best sellers today and compare records. Above 5% discrepancy usually indicates recording problems. Leave spreadsheets without losing history: avilaops.com/sistema-para-pequenas-empresas or contact us on WhatsApp: wa.me/5517997811471.

Frequently asked questions

Is stocktaking legally required?

Generally for goods sellers subject to ICMS: December 31 stock enters the Inventory Register, including Simples Nacional. MEI is exempt. Confirm with your accountant. For management, it is necessary in any regime.

How do stocktaking and stock differ?

Stock is what exists. Stocktaking is counting and the resulting document. You have stock daily and count periodically.

Do I need software?

Not to count; paper and pen suffice. Software makes today’s count useful tomorrow by deducting sales. Otherwise discrepancies return within two weeks.