Cycle counting is a form of inventory management in which a company counts a portion of its inventory on a regular basis instead of counting it all at once. This allows the company to keep a more accurate count of their inventory, as well as identify and address issues with their inventory management system. Cycle counting consists of counting a number of items within a specific time frame, typically a week or a month, and then comparing the results against the company's system of record. If discrepancies are found, the company can address any issues that may be causing the discrepancies.