Due to scientific, technical or low productivity in the commercial sector of our economy, we are not able to compete with foreign competitors. In fact, the real situation of our country (Iran) does not create sufficient opportunity for competitive commercial advantage and filling the technological gap with developed countries. Generally speaking, from the viewpoint of development, policy - makers call the current situation in the world as transitional or unstable period. In such a situation, the commercial scheme of world is changing and the business – industrial policies are changing in the international or local arenas. Therefore, in order to prevent negative consequences of this situation, developing a comprehensive flexible and complete plan is of vital importance.
The present paper intended to develop such a comprehensive plan for policy – makers in order to help the quantitative and qualitative development of contingency methods and to evaluate those companies in the stock market who have used those strategies.
The most recent studies in the field of strategic management were used in this paper to present the following hypotheses:
1) The cost – leadership strategy is the most important strategy in comparison with other competitive strategies.
2) There is a correlation between the process of competitive strategies and financial performance indicators.
The obtained results confirmed to some extent the intensity of the effect of the strategies in terms of practicable possibility of their utilization and priority of those strategies for trading companies.

Also, the findings showed that the priority and importance degree of the mentioned four dimensions in competitive strategies are significantly different to each other. Accordingly, the cost leadership is the first priority and has the most impression in the trade companies' efficiency. After that, the best cost strategy is the second preference and then distinction and concentration are next priorities which may promote the trade companies' efficiency. In other words, these strategies have impressed the indicators of financial operation and suitable adopting of those strategies crystallized in indicators of financial operations. Finally, we can express that making use of the suitable strategies and observing of restricted area of each strategy will impress the trading companies' efficiency.