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In financial accounting, the term inventory shrinkage (sometimes truncated to shrink) is the loss of products between point of manufacture or purchase from supplier and point of sale. The term shrink relates to the difference in the amount of margin or profit a retailer can obtain. If the amount of shrink is large, then profits go down which results in increased costs to the consumer to meet the needs of the retailer. The total shrink percentage of the retail industry in the United States was 1.52% of sales in 2008 according to the University of Florida's, National Retail Security Survey.〔''National Retail Security Survey'' (2009) University of Florida〕 In Europe, shrinkage was about 1.27% of sales, and the same figure for Asia Pacific was 1.20% according to the Global Retail Theft Barometer 2008.〔''Global Retail Theft Barometer 2008''〕 ==Causes== According to the 2008 National Retail Security Survey conducted at the University of Florida shrinkage rate of 1.51% translates into $36.3 billion in annual loss ($15.5 billion to employee theft and $12.9 billion to shoplifters). Theft, both internal and external to the company, continues to be the driving force behind retail inventory shrinkage, at 78.3% of all shrink in 2008. Of that portion, 42.7% is attributed to employee (also known as Internal) theft and 35.6% was due to due external theft, (known as shoplifting.) The prevention of this type of shrinkage is one reason for security guards, cameras and security tags. Other causes of shrinkage include: * Administrative errors such as shipping errors, warehouse discrepancies, and misplaced goods. * Cashier or price-check errors in the customer's favour. * Damage in transit or in the store. * Paperwork errors. * Perishable goods not sold within their shelf life. * Vendor fraud. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Shrinkage (accounting)」の詳細全文を読む スポンサード リンク
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