Comparative Analysis On The Operating Ability And Financial Policy Between KingLong And YuTong

With the increasing complexity of our economic environment, enterprises face more challenges. They need robust operational capability and precise policy-making capacity. How to evaluate a company’s operating capacity and policy-making capacity? Scholars and practitioners have proposed a variety of financial analysis methods and analytical tools, from the initial single indicator to the comprehensive evaluation system, from the initial financial statements analysis to the real economic substance by adding opportunity cost in index system. There is wide variety of financial analysis, and how to select the Analytical methods and tools, it is necessary to think deeply and continuously explore the problem.This article from the practical point of view, try to find a appropriate analytic technique for production-oriented enterprises to evaluate the viability and policy-making ability. Based on the idea of DuPont analysis, used the benchmarking methods, we evaluate the financial policy and the viability of enterprises. This paper analyzes the case to render this system, and choose Xiamen king long motor group Co.ltd as the main object of study, Zhengzhou YuTong Group Co., Ltd as the benchmark company. Through comparative analysis, found the gap between the two companies. With actual data to answer why the dragon’s leadership was replaced by questions YuTong Group Co., Ltd. The study has a strong practical significance.This analysis system is not exclusive, we are provide a reference method for intended for the enterprise stakeholders looking for the company’s financial analysis system.