Accounting treatment for the difference in inventory in physical vs sap qty

Hello, What is the Impact if the SAP Inventory differs from the Physical Inventory?? and what is the Accounting Entry to rectify the same.

For Example : in SAP the FG or SEMI Material Qty is 100 Units @ 10000 INR. and the Physical Inventory in Shopfloor is 90 Units @ 9000. (Value is as Standard Cost)

So What is the Accounting Treatment for the Same in Financials.

Whether we have to write down the Inventory in SAP or any other way to set off the same (By way of showing the Loss)