IJSRP, Volume 12, Issue 10, October 2022 Edition [ISSN 2250-3153]
Benedict Mutinda Kimwaki, Prof. Patrick Karanja Ngugi, Prof. Rommanus Odhiambo
The study sought to establish the influence of inventory ownership analysis on the performance of manufacturing firms in Kenya. The study was anchored upon the theoretical foundation of the transaction cost theory. The study reviewed both theoretical and empirical literature and then proposes the research methodology that addressed the gaps identified in literature as well as to validate the research hypotheses. Descriptive and cross-sectional research designs were adopted. The researcher preferred this method because it allows an in-depth study of the subject. The 2020 KAM directory has listing of members (firms) by sectors which contains a register of 12 sectors of those in manufacturing firms spread all over the country. KAM membership comprises of small, medium and large enterprises. The size is measured by their total assets.