A Comparative Study On The Financial Performance Of Core Competence

With the development of economic globalization and the intensification of international competition,the competition environment is more and more complex.In the increasingly competitive market conditions,if enterprises want to gain sustained competitive advantage,in the brutal competition in an invincible position,it must have its competitors are not easily imitated or beyond the core competitiveness.To cultivate and maintain the core competitiveness to become the focus of modern enterprise management.How to evaluate the core competence of enterprises challenges the modern financial analysis theory.The current financial evaluation index mainly analyzes the profitability,solvency,operating ability and development ability of the enterprise from the angle of external dominance.This analysis to some extent also reflects the comprehensive status of the core competitiveness of enterprises,we can understand it as a dominant indicator reflecting the core competitiveness of enterprises.However,due to the excessive reliance on traditional financial indicators,the current financial evaluation indicators can not reflect the potential factors affecting the core competitiveness of enterprises.These factors are precisely the needs of business managers and other stakeholders.The aim of this thesis is to try to build a financial evaluation system of core competitiveness of enterprises as the content,also provides the basic ideas for the future development of the financial evaluation,it has a very important practical significance.In this paper,the theory of core competence and financial analysis theory,the core competitiveness of the evaluation combined with financial analysis,financial evaluation system to select the appropriate financial and non financial indicators to build the core competitiveness.Based on the analysis of its internal factors and external performance,this paper constructs the financial evaluation index system of northeast manufacturing enterprises core competence.With a view to scientific and intuitive measurement of the core competitiveness of enterprises,for enterprises to develop and develop their own competitive advantage to provide the basis.