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Materials requirements planning systems are susceptible to record errors that reduce their effectiveness. Cycle counting programmes are a common remedy for record accuracy problems. Studies of cycle counting have generally focused on justifying its use or on implementing these programmes. Uses statistical quality control analysis to develop a theoretical base for record accuracy improvement in cycle counting programmes. The methods described show how to design and implement an effective cycle counting programme. Describes and illustrates the development and use of process control charts for cycle counting applications. These charts may be used to monitor and control record‐keeping activities so that deteriorations in performance may be detected and rectified before they become serious. The techniques provide objective measures of record accuracy and performance; an efficient design/ implementation of cycle counting pro‐grammes; and clear linkages between cycle counting efforts and resulting levels of record accuracy.

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