[雙語翻譯]外文翻譯--成本管理、企業(yè)家精神和中小企業(yè)戰(zhàn)略重點的競爭力

1、2800 英文單詞， 英文單詞，16500 英文字符 英文字符,中文 中文 4800 字文獻出處： 文獻出處：Amir A , Auzair S M , Amiruddin R . Cost Management, Entrepreneurship and Competitiveness of Strategic Priorities for Small and Medium Enterprises[J]. Procedia - Soc

2、ial and Behavioral Sciences, 2016, 219:84-90.Cost management, entrepreneurship and competitiveness of strategic priorities for small and medium enterprisesAzriyah Amir , Sofiah Md Auzair and Rozita AmiruddinAbstractIn th

3、is paper, we examine the relationship between cost management practices and competitiveness of strategic priorities of Small and Medium Enterprises (SMEs). Based on resource based view theory, we argue that cost manageme

4、nt is an important resource to develop competitiveness of strategic priorities of SMEs. This paper posits that there is a positive relationship between cost management practices and competitiveness of strategic prioritie

5、s of SMEs. Questionnaire surveys were mailed to either owners or senior management of SMEs in Malaysia. This study applies factor analysis and regression to test the hypotheses. Consistent with previous research, the res

6、ults of this study provide evidence that cost management practices is positively associated with SMEs’ competitiveness of strategic priorities. A further analysis demonstrates that the relationship between cost managemen

7、t practices and SMEs’ competitiveness of strategic priorities is mediated by entrepreneurship capabilities. This study contributes to the literature on resource based view by extending the understanding of integrated eff

8、ects of cost management practices and entrepreneurship on competitiveness of strategic priorities. In terms of practical contribution, the results of this study can be used by regulators, policy makers and SMEs’ owners i

9、n developing the right resources to enhance the competitiveness of SMEs’ strategic priorities.Keywords: Cost management practices; Competitiveness of strategic priorities; Small and medium enterprises (SMEs); Resource ba

10、sed view; Entrepreneurship capabilities.1. IntroductionWhat are the factors that could influence Small and Medium Enterprises (SMEs) competitiveness of strategic priorities? This is the question that many SMEs and regula

11、tors aim to solve in order ensure the sustainability and successfulness in creating market differentiation among SMEs. This study seeks to explain does SMEs cost management practices influence competitiveness of strategi

12、c priorities by examining SMEs’ cost management practices in Malaysia.SMEs are important to Malaysian economy significant contribution to the country’s income, providing employment and source of suppliers to bigger corpo

13、rations (Ates et al. 2013; Mohd Nizam 2012; Kamilah 2014; Kamaret al. 2011). Despite its importance, several studies also document that SMEs have to overcome many challenges in order to survive and sustain. For examples,

14、 SMEs should have appropriate strategic priorities to overcome problems such as lack of funding, low productivity, lack of management capabilities, as well as access to technology and controls (Saleh Ting2004). Ting (20

15、04) also suggests that there are possibilities for SMEs to have high risk on their sustainability if they do not possess competitive advantages through appropriate strategic priorities. SMEs’ competitiveness of strategic

16、 priorities is very important as it could directly affect firms’ performance. Thus, the first objective of this study is to investigate the relationship between cost management with competitiveness of strategic prioritie

17、s According to Hansen et al. (2007), cost management refers to identification, information collection, measurement, classification and reporting useful information to management to determine the related costs of products

18、, customers and suppliers as well as for planning purposes, control, continuous improvement and decision making. Fayard et al. (2012) define cost management as the cost of portfolio management and business activities tha

19、t enable organizations to manage their costs and make cost management decisions.The cost and management control techniques that have been examined in SMEs environment are related to performance evaluation (Jarvis et al.,

20、 2000), budget (Kamar et al., 2011; King etal. 2010), activity-based costing (Hopper et al. 1999; Hughes 2005), target costing (Hopper et al. 1999; Kamilah, 2014), quality management (Kober et al. 2012; Sadiq Rosli Tat

21、 Keh et al. 2007) examine the effectiveness of entrepreneurship capabilities (eg: Covin Gray, 2002). If SMEs have less entrepreneurship capabilities, SMEs can be exposed to slower growth which eventually caused failure

22、to the organization. Therefore, this study attempts to study the entrepreneurial capabilities as a mediator between cost management and competitiveness of strategic priorities of SMEs. 3. Theory and hypotheses developm

23、entAccording to Barney (2001), resources are referred to a group of tangible and intangible assets, which include management skills organization, process, organization and operation of the routine work as well as informa

24、tion and knowledge that can be controlled by the organization. In order to have competitive advantages, Barney (1991), believes that the resources and capabilities that are controlled by organization should be valuable r