Is it necessary to count calories precisely?

To reduce from 20% to 14% bf and gain some muscle, is it necessary to keep an exact count of calories?

My doubt is mainly because my daily activity varies and also can be calorie variations in cooking compared to what I calculated and what I'll actually consume. So I don't understand the usefulness of counting exact calories since both intake and expenditure can differ. Can one achieve good results without precisely counting calories? For instance, knowing approximately the caloric expenditure for you weight, height, physical activity and then consuming portions that roughly align with those calories (slightly more for bulking and slightly less for cutting).


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