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譯文（字?jǐn)?shù) 3223） 一、觀點(diǎn)評(píng)述 1.1 中小企業(yè)優(yōu)先戰(zhàn)略競(jìng)爭(zhēng)力 優(yōu)先戰(zhàn)略的競(jìng)爭(zhēng)力是指滿足消費(fèi)者需求和成本管理效率之間進(jìn)行競(jìng)爭(zhēng)的戰(zhàn)略優(yōu)先。同時(shí)，它也指基于公司之間采取優(yōu)先戰(zhàn)略競(jìng)爭(zhēng)方式的成功結(jié)果(Chenhall,2015)。根據(jù)Miller(1992)等人研究，優(yōu)先戰(zhàn)略取決于產(chǎn)品特性。它是成本領(lǐng)導(dǎo)戰(zhàn)略和差異化戰(zhàn)略的結(jié)合。產(chǎn)品差異化戰(zhàn)略致力于通過(guò)提高產(chǎn)品質(zhì)量，增加產(chǎn)品靈活性，提供消費(fèi)者服務(wù)，及時(shí)發(fā)貨和完善產(chǎn)品設(shè)計(jì)來(lái)滿足消費(fèi)者的需求。成本領(lǐng)先戰(zhàn)略指有效的管理成本。通過(guò)成本領(lǐng)導(dǎo)戰(zhàn)略，低成本產(chǎn)品能確保提供與競(jìng)爭(zhēng)者相比較低的價(jià)格售出的產(chǎn)品或服務(wù)（Porter 1985）。將產(chǎn)品差異化戰(zhàn)略和成本領(lǐng)先戰(zhàn)略結(jié)合融入戰(zhàn)略優(yōu)先中可以生產(chǎn)出有競(jìng)爭(zhēng)力的產(chǎn)品或服務(wù)。由馬來(lái)西亞中小型企業(yè)組織的戰(zhàn)略研究正關(guān)注這些被采用的戰(zhàn)略表現(xiàn)，有效性與競(jìng)爭(zhēng)力之間的聯(lián)系。 1.2 中小企業(yè)成本管理 根據(jù)Hansen等人研究，成本管理是指識(shí)別，信息收集，測(cè)量，分類以及報(bào)告有用的信息給管理層，進(jìn)而決定相關(guān)產(chǎn)品成本，消費(fèi)者和提供者以及計(jì)劃目標(biāo)，控制，持續(xù)提升和決策。Fayard等人將成本管理定義為投資組合管理成本以及確保企業(yè)能夠管理其成本和做出成本管理決策的企業(yè)活動(dòng)。
外文原文（字符數(shù) 11996） Cost Management, Entrepreneurship and Competitiveness of Strategic Priorities for Small and Medium Enterprises 1. Literature review 1. 1. SME competitiveness of strategic priorities Competitiveness of strategic priorities refers to the competition between strategic priorities in meeting customer requirements and cost management efficiency. Competitiveness of strategic priorities can also be referred as the successful outcome of the strategic priorities that based on the strategic priorities of the competition of the firm (Chenhall, 2005). According to Miller et al. (1992), strategic priorities depends on the product features. Which is combination of cost leadership strategies and differentiation strategies. Product differentiation strategy is focusing on strategies that can meet customer needs that is to provide high quality products, flexibility of products, customer service, fast delivery and product design. Cost leadership strategy refers to the efficient management of costing. Through cost leadership, low cost production required to enable the product or service is produced can be sold at lower prices than its competitors (Porter 1985). Through a combination of product differentiation strategy and cost leadership in strategic priorities can also produce products or services that can be competitive (Chenhall 2005, Chenhall & Langfield 1998, Miller et al. 1992). Studies on strategies conducted in Malaysian SMEs are looking at their relationship on performance (Wong et al. 201 3) and the effectiveness and competitiveness of the strategies undertaken (Mohd Rosli 2012). |
