监控代表库存的电子记录与库存物理状态之间的任何差异。寻找差异，例如虚拟库存，其中包括库存会计系统认为在存储位置可用但实际上不可用的产品。 Monitoring any discrepancies between electronic records that represent the inventory and the physical state of the inventory. Look for discrepancies such as phantom inventory, which includes products that an inventory accounting system considers to be available at the storage location but are not actually available.