When entering inventory adjustments, which aspect is NOT part of the change process?

The process of entering inventory adjustments typically involves actions directed at managing the accuracy and integrity of inventory records. This includes correcting errors, adjusting quantities to reflect actual stock levels, and reflecting changes in value due to factors like depreciation or market variations.

Choosing reducing supply costs as not part of the change process aligns with the understanding that inventory adjustments primarily focus on correcting and updating records rather than directly influencing cost management decisions. While reducing supply costs is an important aspect of financial management and overall business strategy, it does not directly pertain to the mechanics of adjusting inventory records. The other options are integral components of this adjustment process, as they directly relate to ensuring that inventory reflects true stock levels and values.