The effect of trimming process to adjust accurate resistance of a thin-film resistor was studied with respect to low temperature coefficient of resistance(TCR) and high precision. The characteristics of a thin-film resistor fabricated by sputtering were investigated depending on trimming condition and annealing temperature. Measured results showed that the characteristic of a thin-film resistor was degraded with increased trimming speed. However, an average resistance deviation and a TCR were improved to $0.26\%$ and 52.77[ppm/K], respectively, through annealing treatment. Also, thin-film resistors with 1 k$Omega$ and 10k$Omega$ showed better performance compared to a resistor with 100k$Omega$. The Optimal trimming speed and annealing temperature were 20mm/sec and 539K, respectively, and under this optimal condition, a thin-film resistor with an average resistance deviation of $0.31\%$ and a TCR of below 10[ppm/K] was obtained.