Under the bilateral nuclear cooperation agreements (NCA) and its administrative arrangement (AA), Korea annually exchanges the inventory of subject items (including nuclear materials (NM), non-nuclear materials, equipment, and related information) with US, Canada and Australia. Also, the government performs export control procedures such as notification or prior consent during importing and exporting of relevant items. It makes NCA a means of realizing the nuclear non-proliferation regime. However, it raises difficulties in management because the entity that uses and treats those items are end-user, not the authorities of AA, the government agency of each country. Accordingly, to increase the accuracy and effectiveness of item management at the national level, it is required to establish a system for the individual company that has the NCA items, considering the characteristics of each company. In this study, significant companies are classified into more than three types, and the management system of the items subject to the agreement is analyzed. Each company’s item management status has different characteristics depending on its role (position) within the entire nuclear fuel cycle, the type of facility, its possessed items, the main form of national trade, and the frequency of domestic movement. Those differences lead to diversity in the management systems currently owned by each company. For example, from the perspective of nuclear materials, institutions requiring bulk management have systematically organized their management system and obligation code program compared to the ‘item institutions’ that can track batch history for all facility inventory changes. Although Domestic law imposes only the duty of origin management on NMs, fuel manufacturers or research institutes have established their standard obligation codes to manage multiple obligations. The non-nuclear materials and equipment can be easily tracked and controlled by individual items. However, the management of NCA items is a complicated task involving various processes, from importing goods to using, storing, managing inventory change, selling to others, or fulfilling the obligations of AA when exporting. In particular, when the movement of items within a company or international trade occurs frequently, or when the end-users are diverse, the management difficulties increase. So a system that can accurately convey and track items subject to the AA is needed. In addition, since various entities are related, it is necessary to improve understanding of NCA items to increase the system’s utilization and effectiveness. The comparison result and requirement for system improvement based on the review above will be reflected in the history management system for items subject to NCA under development.