This paper studied the differences of the inventories asset turnover change ratio and several characteristics variable between large and small manufacturing firm group. Large and small firm group were determined based on number of labors and asset size. Several characteristics variable of firms such as assets size, sales growth rate, return on assets, leverage ratio, credit rating and age of firm were used to find out the differences of firm group. As a result, the inventory asset turnover change ratio of large firm was 5.16% and that of the middle and small firm was 9.3%. For the large firm, sales growth rate, ROA and credit rating affect inventory assets turnover change ratio. For the middle and small sized firm, Assets size, sales growth rate and credit rating affect inventory assets turnover change ratio. Using this result, we can say that manufacturing company need to consider their firm size and their characteristics to make their own operation strategy of inventory.

1. 서 론
 2. 문헌 연구
  2.1 재고자산 보유수준과 재고자산회전 변화율
  2.2 대기업과 중소기업에서의 재고관리
 3. 연구방법
  3.1 연구모형
  3.2 변수정의
  3.3 자료수집 및 표본특성
 4. 분석 결과
  4.1 기초통계
  4.2 상관관계 분석
  4.3 연구모형 분석 방법
  4.4 연구모형 분석 결과
 5. 결 론
 References

• 이지혜(경북대학교 경영학부) | Jihye Lee
• 최영근(건국대학교 경영경제학부) | Young-Keun Choi Corresponding Author
• 김판수(경북대학교 경영학부) | Pansoo Kim