9. Physical counts of inventory: A. Are not necessary under the perpetual system B. Are necessary to measure and adjust for inventory shrinkage C. Must be taken at least once a month D. Require the use of hand-held portable computers E. Are not necessary under the cost-to benefit constraint

B. Are necessary to measure and adjust for inventory shrinkage.

Explanation:

As it is thought that being accurate and also timely physical time inventory could be a key role play within the success of most retailing outlet. That it's said that these physical counts are always necessary within the measurement and adjustment of for inventory shrinkage. they're also tagged to be critical to the success of each independent retailer. While every retail operator, who has ever seen the effect of shrinkage on a plan, is cognizant of the importance of accurate and timely physical counts to regulate shrinkage, it's not similarly understood by the people actually recording the counts.