譯文（字數 3223）

一、觀點評述

1.1 中小企業優先戰略競爭力

優先戰略的競爭力是指滿足消費者需求和成本管理效率之間進行競爭的戰略優先。同時，它也指基于公司之間采取優先戰略競爭方式的成功結果(Chenhall,2015)。根據Miller(1992)等人研究，優先戰略取決于產品特性。它是成本領導戰略和差異化戰略的結合。產品差異化戰略致力于通過提高產品質量，增加產品靈活性，提供消費者服務，及時發貨和完善產品設計來滿足消費者的需求。成本領先戰略指有效的管理成本。通過成本領導戰略，低成本產品能確保提供與競爭者相比較低的價格售出的產品或服務（Porter 1985）。將產品差異化戰略和成本領先戰略結合融入戰略優先中可以生產出有競爭力的產品或服務。由馬來西亞中小型企業組織的戰略研究正關注這些被采用的戰略表現，有效性與競爭力之間的聯系。

1.2 中小企業成本管理

根據Hansen等人研究，成本管理是指識別，信息收集，測量，分類以及報告有用的信息給管理層，進而決定相關產品成本，消費者和提供者以及計劃目標，控制，持續提升和決策。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能夠管理其成本和做出成本管理決策的企業活動。

外文原文（字符數 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).