译文（字数 3223）

一、观点评述

1.1 中小企业优先战略竞争力

优先战略的竞争力是指满足消费者需求和成本管理效率之间进行竞争的战略优先。同时，它也指基于公司之间采取优先战略竞争方式的成功结果(Chenhall,2015)。根据Miller(1992)等人研究，优先战略取决于产品特性。它是成本领导战略和差异化战略的结合。产品差异化战略致力于通过提高产品质量，增加产品灵活性，提供消费者服务，及时发货和完善产品设计来满足消费者的需求。成本领先战略指有效的管理成本。通过成本领导战略，低成本产品能确保提供与竞争者相比较低的价格售出的产品或服务（Porter 1985）。将产品差异化战略和成本领先战略结合融入战略优先中可以生产出有竞争力的产品或服务。由马来西亚中小型企业组织的战略研究正关注这些被采用的战略表现，有效性与竞争力之间的联系。

1.2 中小企业成本管理

根据Hansen等人研究，成本管理是指识别，信息收集，测量，分类以及报告有用的信息给管理层，进而决定相关产品成本，消费者和提供者以及计划目标，控制，持续提升和决策。Fayard等人将成本管理定义为投资组合管理成本以及确保企业能够管理其成本和做出成本管理决策的企业活动。

外文原文（字符数 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).