The practice of relating resources, activities, and cost objects using the drivers underlying their cost causal relationships. The purpose of tracing is to observe and understand how costs are arising in the normal course of business operations.

Inventory Counting 101: Your Simple Guide to Better Stock Management
Running an ecommerce business? Then you know inventory is everything. But here’s the question: do you actually know how much inventory you have right now? Many business owners think as long as they have enough products to sell, the exact count doesn’t matter. That’s a costly mistake. Accurate inventory counts