General considerations that should be made for a stock count revolve around items themselves.

The key questions that need to be answered are as follows: 

1. Is everything counted at least once a year? For understanding and gaining actual useful information regarding any goods missing or any obsolete positions for an example, it’s important to ensure that a least once a year every standing position is counted. It’s important to monitor that it is so and follow through what’s needed in your business and your specific type of goods.
2. Should some stock levels be counted more often based on their mobility? Positions which move the most, have the biggest possibility and are more likely for human error for one and more prone for temptation to perform fraudulent activities (i.e. take something from stock and sell it with own benefits in mind, that is without giving any benefits to the company). What’s one missing item?

You should have a clear understanding and a thoroughly thought out answer to those questions. At the end of the day, the stock count is about providing accounting and moreover, the management with required information.