So for some reason, these two hands are there, on the back, and they have developed. Apparently, this creature has had a purpose for these arms in nature. It knows how to move these hands, and use them to e.g. transport things, dig in, or remove harmful insects. For whatever reason these hands are there, they could become instruments to make tools. One tool (or a means of defense) I can think of is a sharpened wooden stick. Using the hands, the animal is perfectly capable of polishing and sharpening, by moving around and grinding the tool.
Humans do better on.. human tools
Other tools can be invented to make with these back hands, they would need tactile abilities. But if your question really is "as well as humans ?" that would not be the case. They would never have developed the tools humans developed, because these tools had no purpose for them. Stone tools like humans developed served to crack and cut food, to separate the fur from the meat.. and to use as weapons. All of these tasks require eye-hand coordination to execute ! Even if your creature can make these tools, it would have no means to handle them.
Wood as base material: wedges, spades
Humans have worked 2 million years to develop stone tools. Maybe your creatures will work 2 million years to learn to use wood as a building material ? The purpose would be to build safe houses, or floating houses (help settlement). It could discover rope, it may be able to knit cloth. Your creature could also use these hands to dig into the ground and find things, or plant things. Agriculture could be in place earlier in its evolution, compared to humans. Maybe it would develop a spade.