What is the primary task of cycle counts in inventory management?

The primary task of cycle counts in inventory management is to verify and adjust the balance on hand (BOH). Cycle counting involves the regular counting of a subset of inventory items on a specific schedule, often to ensure accuracy in inventory records. This process helps identify discrepancies between the actual physical inventory and the records kept in the inventory management system.

Through cycle counts, businesses can detect issues such as theft, damage, or misplacement of products quickly, allowing for timely corrections. Regular cycle counting can help maintain inventory accuracy, which is essential for effective inventory control, reducing excess stock, and ensuring that product availability meets customer demands.

The other options, while related to inventory management activities, do not specifically capture the main purpose of cycle counts. Reordering stock based on sales is more focused on sales analysis and supply chain management, analyzing customer buying patterns is about understanding consumer behavior, and managing expiration dates is crucial for perishable items but is a different aspect of inventory control altogether. Thus, the correct answer illustrates the fundamental role of cycle counts in maintaining accurate inventory records.