| Aishida Co.,Ltd.(hereinafter referred to as "Aishida")ranks middle among the listed companies in China’s home appliance industry.However,compared with Zhijiang Supor Co.,Ltd.(hereinafter referred to as "Zhijiang Supor"),a leading brand in the home appliance industry,there is a certain gap in many aspects,and there is still a certain room for improvement in financial aspect and operation aspect.China’s home appliance industry has a good development situation.How to maintain its advantages and broaden its future development prospects is a difficult problem for Aishida.Standard analysis is recognized as an advanced management method at home and abroad.There are many successful cases to verify the success of financial standard analysis.The financial comparison analysis between Aishida and Zhijiang Supor will help Aishida find out the deficiencies of its own operating conditions and realize the gap between Aishida and Zhijiang Supor.By putting forward suggestions on the future development of Aishida,the gap between Aishida and Zhijiang Supor will be reduced so as to enhance its competitiveness.This article takes Aishida as the research object and uses three analysis methods:literature research,comparative analysis and qualitative and quantitative analysis to compare Aishida with Zhejiang Supor.First of all,it discusses the research background and significance of this article,sorts out the current situation of domestic and foreign financial benchmarking research,and evaluates it to determine the research content,research methods and research technical routes of this article.Secondly,explain the concept and classification of benchmarking management and the concept,content and steps of financial benchmarking;Thirdly,it briefly analyzes the financial situation of Aishida and Zhejiang Supor in recent five years,explains the reasons for choosing Zhejiang Supor as the benchmarking company,analyzes the feasibility of Aishida’s implementation of financial benchmarking,points out the principles of selecting financial benchmarking indicators,and determines the final selected financial benchmarking indicators.After financial benchmarking with Zhejiang Supor from the four aspects of solvency,operation ability,profitability and growth ability,this paper analyzes and summarizes the problems faced by the company,including weak solvency,poor operation ability,lax cost control and development ability to be improved;Finally,according to the problems found after the benchmarking between Aishida and Zhejiang Supor,the paper puts forward solutions to enhance the solvency of the enterprise,enhance the operation ability of assets,strengthen the control of costs and expenses,and enhance the development capabilities of the company. |