The objective of this study was to compare business management indicators among textiles and fashion companies. Business management indicators of 356 textiles and fashion companies for the year 2015 were analyzed, using income statements showing their management results. The results were as follows. First, there were statistically significant differences between the operating income ratios of textiles and fashion companies for the term, but there were none when it came to net income ratio. Second, the differences between cost of goods sold, cost of finished goods sold, and cost of merchandise sold to sales ratios among textiles and fashion companies were all statistically significant. The cost of goods sold, cost of finished goods sold, and cost of merchandise sold to sales ratios were higher for fiber and thread companies, fabric companies, and dyeing and finishing companies than for clothing and fashion accessories companies. Third, there were statistically significant differences between the ratio of salaries and the ratio of advertising expenses among textiles and fashion companies. The salaries ratios and advertising expenses ratios for clothing companies were higher than those of fiber and yarn companies, fabric companies, and dyeing and finishing companies. This study is meaningful as it has identified the business characteristics of textiles and fashion companies using the management indicators of those companies, which have not been sufficiently explored by previous studies. It has also helped to improve understanding of the industrial structure of the upstream and midstream sectors of the textiles and fashion industries.

• 지혜경(한성대학교 글로벌패션산업학부) | Hye Kyung Ji (School of Global Fashion Industry, Hansung University, Korea) Corresponding author