As a counting strategy you might want to look at items that reach minimum stock because there has been some movement of them and once they get to a small amount there should be less work in counting then. When setting up your counting groups you can specify a counting code of minimum. This can be used to filter the items that are at or below the minimum.

Here is a quick overview.

AX2012 R3 CU11

Cheers

Lachlan