【中英雙語】413關于sme公司企業(yè)成本控制核心競爭力有關的外文文獻翻譯成品：中小企業(yè)的成本管理、創(chuàng)業(yè)精神和戰(zhàn)略重點競爭力（中英文雙語對照）

1、此文檔是畢業(yè)設計外文翻譯成品（ 含英文原文+中文翻譯） ，無需調整復雜的格式！下載之后直接可用，方便快捷！本文價格不貴,也就幾十塊錢！一輩子也就一次的事！外文標題：Cost management, entrepreneurship and competitiveness of strategic priorities for small and medium enterprises外文作者：Amir Azriyah， Auzair

2、Sofiah Md， Amiruddin Rozita文獻出處: Procedia-Social and Behavioral Sciences 219 (2018) 84 - 90 (如覺得年份太老，可改為近 2 年，畢竟很多畢業(yè)生都這樣做)英文 3866 單詞，26935 字符(字符就是印刷符)，中文 6090 漢字。 （如果字數(shù)多了，可自行刪減，大多數(shù)學校都是要求選取外文的一部分內容進行翻譯的。 ）Cost management,

3、 entrepreneurship and competitiveness of strategic priorities for small and medium enterprisesAbstract: In this paper, we examine the relationship between cost management practices and competitiveness of strategic priori

4、ties of Small and Medium Enterprises (SMEs). Based on resource based view theory, we argue that cost management is an important resource to develop competitiveness of strategic priorities of SMEs. This paper posits that

5、there is a positive relationship between cost management practices and competitiveness of strategic priorities of SMEs. Questionnaire surveys were mailed to either owners or senior management of SMEs in Malaysia. This st

6、udy applies factor analysis and regression to test the hypotheses. Consistent with previous research, the results of this study provide evidence that cost management practices is positively associated with SME competitiv

7、eness of strategic priorities. A further analysis demonstrates that the relationship between cost management practices and SMEs’ competitiveness of strategic priorities is mediated by entrepreneurship capabilities. This

8、study contributes to the literature on resource based view by extending the understanding of integrated effects of cost management practices and entrepreneurship on competitiveness of strategic priorities. In terms of pr

9、actical contribution, the results of this study can be used by regulators, policy makers and SMEs’ owners in developing the right resources to enhance the competitiveness of SMEs’ strategic priorities.could assist organi

10、zations to achieve competitive advantages and create market differentiation. Entrepreneurship capabilities will also affect the effectiveness of management practices of SMEs (Ates et al., 2013; Mohd Nizam 2012). Thus, th

11、e second objective of this study is to examine whether the relationship between cost management practices and SMEs’ competitiveness of strategic priorities can be mediated by entrepreneurship capabilities.Questionnaire s

12、urveys were mailed to either owners or senior management of SMEs. Respondents are selected randomly from SME Corp listing. We perform factor analyses to scale down our questionnaire items into variables and regression an

13、alyses to test the hypotheses. This study also used the macro analysis in SPSS which is PROCESS macro introduced by Hayes (2013). This study contributes to resource-based theory by testing the role of cost management pra

14、ctices to achieve SMEs’ competitive advantages. We also consider entrepreneurship capabilities as the mediating role in the relationship between cost management practices and competitiveness of strategic priorities. Our

15、study provide unique evidence on the role of cost management practices in SMEs environment in achieving competitiveness of strategic priorities in comparison to prior studies that are only evidenced in larger firms.The r

16、emainder of the paper is organized as follows: First we provide the background literature; second, we describe the resource-based view theory and develop the hypotheses; third, we present the empirical analysis; and fina

17、lly, we provide some concluding remarks.2.Literature review2.1.SME competitiveness of strategic prioritiesCompetitiveness of strategic priorities refers to the competition between strategic priorities in meeting customer

18、 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 o

19、f 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 differentia