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기업 크기에 따른 재고자산회전 변화율의 차이

The Difference of the Inventories Assets Turnover Change Ratio According to the Firm Size

김판수|최영근|이지혜
한국산업경영시스템학회 (KOREAN SOCIETY OF INDUSTRIAL AND SYSTEMS ENGINEERING)|2015.06|한국산업경영시스템학회지 (Journal of Korean Society of Industrial and Systems Engineering)|제38권 제2호|pp. 72-81

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참고문헌

키워드

Credit RatingSales Growth RateROALeverage RatioInventories Turnover Change Ratio
주제분류산업공학

초록

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.

Abstract

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.

참고문헌 (34)

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