文章基本信息

标题：Cost Management, Entrepreneurship and Competitiveness of Strategic Priorities for Small and Medium Enterprises
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作者：Azriyah Amir ; Azriyah Amir ; Sofiah Md Auzair 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2016
卷号：219
页码：84-90
DOI：10.1016/j.sbspro.2016.04.046
语种：English
出版社：Elsevier
摘要：AbstractIn this paper, we examine the relationship between cost management practices and competitiveness of strategic priorities of Small and Medium Enterprises (SMEs) in Malaysia. Based on resource based view, we argue that cost management is an important resource to develop competitiveness of strategic priorities. The results show cost management practices are positively associated with SME's competitiveness of strategic priorities. Further analysis demonstrates the relationship between cost management practices and SMEs’ competitiveness of strategic priorities is mediated by entrepreneurship capabilities. This study contributes to the understanding of the effect of cost management practices and entrepreneurship on SME's competitiveness of strategic priorities.
关键词：Cost management practices;Competitiveness of strategic priorities;Small and medium enterprises (SMEs);Resource based view;Entrepreneurship capabilities