Which statement reflects a benefit of keeping stock cards?

Keeping stock cards is beneficial primarily because they facilitate accurate stock forecasting. Stock cards provide detailed and organized records of inventory transactions, including quantities on hand, purchases, and sales. This thorough documentation allows a business to analyze historical stock movement, identify trends, and make informed predictions about future inventory needs. By understanding patterns in sales and stock usage, a business can forecast more accurately, ensuring they maintain optimal stock levels without overstocking or running out of inventory.

In contrast, limiting stock levels pertains more to inventory management practices rather than the function of stock cards specifically. Recording staff performance is unrelated to inventory tracking and management and focuses on employee output, not stock levels. While stock cards can assist in understanding inventory turnover and can inform the timing of audits, they are not primarily designed for facilitating weekly audits. Thus, the essential role of stock cards in enabling accurate stock forecasting marks their significant benefit.