When things go bad in a physical inventory count, the automatic presumption is that the physical count was bad. More often then not, a “recount” doesn’t find or fix the problem. If the problem is big enough, to rule out the physical inventory count isn’t a problem, it is a good idea to recount. In many cases you’ll find the problem within the numbers on the reconciliation.
Remember, what is counted physically, and what is in the parts dept physically, is the foundation for the entire Inventory Reconciliation process. Not liking the number found in physical count doesn’t mean that it’s the root of the problem. Commonly when there are inventory reconciliation problems, you’ll find the problem/solution in accounting numbers, as much as you could find it in parts dept numbers.