How is stock take carried out in Vietnam?

In conducting stock take, the following steps should be followed:

• Observe whether the stocks are neatly kept, whether bins are properly labeled, and whether large items are properly piled and marked.
• Check that counting is systematic and that precautions are taken to ensure everything is counted accurately.
• Pay attention to high-value items.
• Investigate whether discrepancies arise between the physical count and stock records.
• Note any items that appear to be damaged, obsolete or slow moving, in order to ascertain whether adequate provisions for loss have been made.