Constraint
A southern grocery distributor ran paired hubs in Tainan and Kaohsiung with overnight stock swaps. Month-end inventory never matched the transfer journal; external accountants had flagged “unexplained in-transit” for two closes in a row.
What we did
During a warehouse network finance audit we sampled fourteen high-frequency SKUs, reconstructed three weeks of night moves, and sat with both dock supervisors to map which notes stayed on clipboards past dawn.
Outcome
Sixty-three unmatched transfers were listed with suggested postings. Finance closed the next month with a documented in-transit balance instead of a plug. The client later booked a narrower transfer review for the busy Moon Festival period.