When should the process of counting closing critical item inventory begin?

The process of counting critical item inventory should begin at the end of the day because this timing allows for an accurate assessment of inventory levels without the interference of ongoing sales or customer service activities. Closing time ensures that the inventory reflects the actual stock on hand after all daily transactions have been completed. Counting at this time minimizes discrepancies that could arise from items sold or restocked throughout the day and provides a clear picture for management to make informed decisions regarding inventory management and replenishment.

Counting inventory before the store opening would not be effective as it does not account for the day’s sales, and doing it during peak hours, such as the lunch rush, would disrupt service and hinder staff performance. Waiting until it is convenient could lead to neglecting the inventory count altogether or doing it at inappropriate times, which could result in inaccurate inventory records. Thus, conducting the inventory count after the day's final transactions is the most reliable and structured approach.