Warehouse Management Practices and Inventory Accuracy in Agribusiness Firms in Benue State

Inventory accuracy in agricultural warehouses is a foundational requirement for effective supply chain coordination, yet Nigerian agribusiness firms frequently suffer from discrepancies between recorded and physical stock levels that lead to procurement errors and customer service failures. This study evaluates warehouse management practices and their relationship with inventory accuracy in 22 agribusiness firms operating post-harvest storage facilities in Benue State, North Central Nigeria. A structured audit instrument covering receiving procedures, storage organization, picking and dispatch processes, record-keeping systems, and cycle counting practices is administered at each facility alongside a review of inventory accuracy records. Inventory accuracy is measured as the proportion of stock keeping units for which physical count matches recorded balance within a one percent tolerance. Descriptive statistics and Pearson correlation analysis are used to identify associations between practice scores and accuracy rates. Findings indicate a mean inventory accuracy rate of 72 percent across sampled firms, well below the 95 percent target commonly adopted in professional warehousing standards. Adoption of systematic cycle counting, dedicated receiving inspection, and warehouse management software are associated with accuracy rates above 90 percent. Recommendations include introducing mandatory cycle counting programmes, investing in barcode scanning for receiving and dispatch transactions, and restructuring warehouse layouts to reduce picking errors. A practical warehouse management improvement guide is developed for adoption by agribusiness sector operators. This research provides professional-level warehouse management guidance for agribusiness supply chains across North Central Nigeria. Keywords: warehouse management, inventory accuracy, agribusiness, Benue State, supply chain