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These references may help in improving citation of this article. I do not have time to go through them at the moment, but putting them here in case others do. Otherwise I will try to come back and work on it myself one day.
Rossetti, Manuel D.; Collins, Terry; Kurgund, Ravi. "Inventory Cycle Counting - A Review". The proceedings of the 2001 Industrial Engineering Research Conference. 1: 457–463. Retrieved 10 March 2019.
Gumrukcu, Seda; Rossetti, Manuel D.; Buyurgan, Nebil (December 2008). "Quantifying the costs of cycle counting in a two-echelon supply chain with multiple items". International Journal of Production Economics. 116 (2): 263–274. doi:10.1016/j.ijpe.2008.09.006.