earticle

영어

The purpose of this study is to verify the effects of assets component and capital structure on management performance for financial consulting through 562 small and medium sized enterprises.(manufacturing industries 272, non manufacturing industries 290) The results of empirical analysis are as follows. First of all, the relevances of assets component and management performance are as follows. The first, the non current assets ratio have a positive effect on gross profit on sale with level of significance 1% in total and non manufacturing industries. The second, the non current assets ratio have no effect on net profit on sale in total, manufacturing and non manufacturing industries. The last, the non current assets ratio have no effect on gross profit on assets in total, manufacturing and non manufacturing industries. The next, the relevances of capital structure and management performance are as follows. The first, the debt ratio have no effect on gross profit on sale in total, manufacturing and non manufacturing industries. The second, the debt ratio have a negative effect on net profit on sale with level of significance 5% in total industries. The last, the debt ratio have a negative effect on net profit on sale with level of significance 1% in non manufacturing industriestotal industries.