A total of 46 manufacturing companies located in Yogyakarta were participated in this research. The samples consist of 65% (30 companies) were medium-scale and 35% (16 companies) were big-scale companies. 52% (24 companies) were sold their product to other countries, whereas 48% (22 companies) sold their product locally. According to Indonesian Central Bureau of Statistic, a company can be classified as micro business if it has less than 3 employees, a small-scale if it has 3-19 employees, a medium-scale if it has 20 – 99 employees and as a big-scale company if it has more than 100 employees. This study use this classification because it is very easy to get the information on the number of employees rather information on sales revenue or profit per year. All participated companies could identified the number of their employees easily and accurately.