This study presents a comparative analysis on mackerel distribution process and price formation process, and investigation of price and margin between traditional markets and Large-scale discount store distribution channel. Through this, the study investigated distribution efficiency of each channel, and examined whether a difference of distribution efficiency leads to a difference of performance through the investigation of a difference of function and role between members of a wholesale market and vendor of Large scale discount store. The following are the results of this study. As a consequence of investigating supply and sum by distribution channel of mackerel, it appeared that mackerels shipped from port market are distributed into 9 consumption sites(Wholesale market, Large scale discount store, Institutional Food Service, etc.). In the comparison of distribution efficiency between traditional retail store and Large scale discount store 52.0% margin is formed in traditional retail store distribution channel and 43.1% margin is formed in Large scale discount store, and a distribution cost rate consists of 19.4% cost in a traditional retail store for fishery products and 18.1% cost in a Large-scale discount store. To analyze a difference of performance, the study examine a difference of role and function between vendor and Wholesale market company, wholesaler and middleman.

Ⅰ. 서 론
Ⅱ. 고등어 수급 및 가격 동향
Ⅲ. 유통기관별 고등어 유통실태 조사
Ⅳ. 고등어 유통마진
Ⅴ. 결 론
References

• 장영수(부경대학교 해양수산경영학과) | Young-Soo Jang
• 박기섭(KS수산식품(주)) | Key-Seop Park
• 이정필(부경대학교 해양수산경영학과) | Jung-Phil Lee Corresponding author