本科毕业论文 外文文献及译文 文献、资料题目：STRATEGIC ROLE

1、附件3：本科毕业论文外文文献及译文文献、资料题目：strategic role of positioning文献、资料来源：网络文献、资料发表（出版）日期：1989.2.25院 （部）： 商学院专 业： 工商管理班 级： 工商052姓 名： 张漠学 号： 2005091317指导教师： 任峰翻译日期： 2009.6.12山东建筑大学毕业论文外文文献及译文外文文献：strategic role of positioning marketing strategy consists of two parts: target market strategy and marketing mix stra

2、tegy. target market strategy consists of three processes: market segmentation, targeting (or target market selection), and positioning. marketing mix strategy refers to the process of creating a unique blend of product, distribution, promotion, and pricing strategies designed to satisfying the needs

3、 and wants of customers. target market strategy and marketing mix strategy are closely linked and have a strong interdependence. the position of a product identified from the target market strategy serves as a guideline for formulating marketing mix strategy.market segmentation is the process by whi

4、ch a market is divided into distinct customer subsets of people with similar needs and characteristics that lead them to respond in similar ways to a particular product offerings and strategic marketing programs. targeting or target market selection is the process of selecting a segment or segments

5、to serve by evaluating the relative attractiveness of each segment, the benefit sought, and the firms relative business strengths. finally, positioning is the process of designing product offerings and developing strategic marketing programs which collectively create an enduring competitive advantag

6、e in the target market.the concept of target market strategy especially positioning is well-known and widely accepted by most marketing practitioners especially consumer goods managers as useful theoretical concepts in formulating marketing mix strategy. in practice, however, marketers tend to bypas

7、s formal positioning and go directly to formulate marketing mix strategy. this may be due to the fact that these managers do not know how to obtain perceptual maps, which are maps that show the positions of products on a set of primary customer needs.the objective of this paper is to demonstrate a p

8、ractical way for marketing practitioners to obtain perceptual maps for positioning and marketing mix strategy formulation. specifically, perceptual mapping and its relation to positioning are first discussed. this is followed by discussion of statistical techniques that can be used to create percept

9、ual maps. finally, a example of positioning process by factor analysis is demonstrated.factor analysisfactor analysis was originally developed in connection with efforts to identify the major factors making up human intelligence. educational and psychological researchers did not believe that every t

10、est in an educational battery measured a different facet of intelligence. in fact, test scores for certain pairs of tests were highly interco related, indicating that a more basic mental ability underlies test performance. factor analysis was developed to explain these interco relations in the test

11、results of a few basic intelligence factors, subsequently identified as verbal ability, quantitative ability, and spatial ability. since that time, factor analysis has been applied to many other problems and is a frequently used technique in performing product-evaluation analyses in marketing.the ac

12、countant is as the important component of the economic management, as a kind of internationally agreed commercial language, accounting information could be overall, system ,reflecting the actual conditions of enterprises correctly, no matter to the macro adjustments controls of the country, or the m

13、anagement and administration and all playing an essential role to investors correct decision to enterprises. the accounting information user should pay more attention to the announcing of risk information correlated with uncertainty. therefore, the prudent correct application in accounting practice

14、of principle should cause our enough attention. getting prudent principle originate from property mandatory to free it commission tactics of responsibility middle ages, at the beginning of the 20th century it was a dominant accounting principle before the thirties, the ones that were shown as to the

15、 assets mainly were underestimated at that time; after the economic crisis, the content that the prudent principle reflects expands to revealing the affirmation of the income and accounting statement. with accounting change of environment, accounting goal in charge of responsibility to offer from re

16、port to information user decision useful accounting message transform, the prudent principle becomes to revealing the revision principle with dependence and accounting information of measuring the characteristic of reliable nature gradually too. under the market economy condition, because of the com

17、petition and aggravation day by day of the risk, the uncertain degree of the objective economic environment that accountants are in is higher and higher, such as being financial for disturbance, the debtor one death, the bankrupt, scrap fixed assets ahead of time because of technological progress, s

18、uch situations as the malignant competition etc.so the accounting information user relying mainly on investor pays more attention to the announcing of risk information correlated with uncertainty.we can say, the foundation that the prudent principle exists is this kind of uncertainty. enterprises ma

19、nage risk, implement the prudent principle, check and calculate various kinds of contingent items rationally, especially the expenses and losing, neither look but see not, and can not count and mention the secret reserve; estimate rationally to various kinds of risks existing,can dissolve the risk b

20、efore taking place actually in risk, take precautions against the risk, help enterprises to make the correct business decision. make accounting information is it on the basis of prudent principle can prevent from timid to increase profit not merely to set up, timid to count the assets, conceal the u

21、nfavorable factor, can also offset administrators overly optimistic negative effect ,the decision of guaranteeing accounting information is useful, this helps to protect interests of owner and creditor, examine the operators responsibility truly, help to improve the fighting for strength unexpectedl

22、y on the market of enterprise. thus, the application of the prudent principle becomes inevitable. according to application of the prudent principle, expand the scope of application of the prudent principle, help to crowd the moisture in the assets and profit further, can offer more accurate, more re

23、liable accounting information to accounting information user , help enterprises to make the accurate business decision, help to protect the interests of creditors and minority stock holder, help to improve the competitiveness on the market of enterprise. however,dual character is the same with any t

24、hing,use the prudent principle to have its unfavorable side. with the enlargement of the prudent range of application of principle, the space regulating the expenses, handling the profit artificially increases too, the information that its accountant offers will receive a certain influence too. so g

25、etting prudent principle have reasonable one side he, there is its inherent limitation at the same time. 译稿标题用黑体四号字，加粗，居中；正文用宋体小四号字；行距为多倍行间距，设值为1.25 the prudent principle is a double-edged sword, on one hand, if the prudent principle is used appropriately in the accountant checks and calculates, nam

26、ely the operators of enterprises deal with the carefulness principle that the accountant have with the prudent attitude can receive the positive result of strengthening the accounting information authenticity, objectivity ; on the other hand, in the accountant checks and calculates, if the prudent p

27、rinciple is not used appropriately, unreasonable, even abuse , enterprises force down the assets and income on purpose on the pretext that prudent , is it withdraw secret reserve redound debt and expenses on purpose , can destroy accounting authenticity of message to count. enterprises use the key t

28、o the prudent principle to lie in being appropriate. the degree is it set up one can have certain standard of flexibility accept extensively on the basis of looking after each sides interests to want. only use prudent procedure and method appropriately, could real announce the prudent accountants es

29、sence, have abundant understanding only to the financial statement that is worked out under the guidance of the prudent principle, investors could go on for accurate and objective analysis even more and make the correct investment decision finally. theoretically, though prudent accounting principle

30、has stronger tendentiousness, but use it not to exert an influence on accounting information quality appropriately. it has the one that fully guarantee to use the prudent principle to be useful to accounting information appropriately, it and accounting information quality characteristic are in conce

31、rt and harmony. to accounting personnel, the task of top priority is to improve professional judgement and professional ethics, appropriate prudent principle of application.the basic factor-analysis model assumes that original perceptual ratings about a product are generated by a small number of lat

32、ent variables, or factors, and that the variance observed in each original perceptual variable is accounted for partly by a set of common factors and partly by a factor specific to that variable. in the construction of a perceptual map by factor analysis, the positions of the products/brands studied

33、 can be obtained by averaging the factor scores of the respondents for each product/brand. factor scores are calculated from the matrix of factor-score coefficients, which describes factor scores as a linear function of the original ratings.to use factor analysis to create perceptual map:1. have con

34、sumers rate all the products/brands under studied, one at a time, on a set of product attributes. you can use linker scales (scales anchored with strongly agree and strongly disagree) or semantic differential scales (scales with bipolar adjectives) in your questionnaire.2. analyze the data by factor

35、 analysis with rotation (e.g., with varimax rotation). also request for factor scores for all the products/brands.3. average the factor scores over all the respondents for each product/brand.4. use the average factor scores for each product/brand as coordinates to plot the position on the perceptual

36、 space. normally, two-dimensional maps are meaningful and easy to understand. if more than two factors are extracted/identified from the set of product attributes, more than one two-dimensional map may be generated.5.use factor loading table, which is an output representing the correlations between

37、the attribute scales and the factors that the computer algorithm identified, to name the factors.6.the ideal line (representing the relative importance of the factor scores in determining attitude toward the brand) can be identified from the multiple regression function with attitude as the dependen

38、t variable and factor scores as the independent variables.factor analysis is a very powerful and useful technique for producing perceptual maps. there is also much software for pc that contains this statistical technique (e.g., spss, sas, and bmdp).in this session, we briefly went through the concep

39、ts of target market strategy (which consists of market segmentation, targeting, and positioning), strategic brand management, and positioning research. then we went through the concept and the steps in the data analysis for positioning research.中文译文：市场定位策略营销战略由两部分组成：目标市场战略和营销组合策略。目标市场战略包括三个进程：市场细分，目

40、标（或目标市场选择） ，和定位。营销组合策略是指创造一个独特的产品，分销，促销和定价策略，旨在满足客户的需要和欲望。目标市场战略和营销组合策略是密切相关的，有一个强有力的相互依存关系。目标市场战略确定的产品定位为营销组合策略提供了准则。市场细分是指市场被分为有类似需求和特点的不同客户群，这种类似的需求和特点引导他们以类似的方式对特定产品的供应和战略营销计划作出反应。定位或目标市场选择是选择一部分或几部分来评估每个部分的相对吸引力、利润和公司相对业务优势的过程。最后，定位是设计产品供应和发展战略营销计划的过程，即在目标市场共同建立一个持久的竞争优势的过程。目标市场策略尤其是目标市场定位策略的概念

41、是众所周知的，为大部分营销从业人员特别是消费品管理人员所接受，并在制定营销组合策略中作为很有用的理论依据。然而在实践中，商家往往会绕过正式定位而直接转到制定营销组合策略。这可能是由于这样一个事实，即这些管理人员不知道如何获取能表现消费者主要需求的产品定位的知觉地图。本文的目的是要让营销从业人员用务实的方式获得知觉地图定位和营销组合战略的制定。具体来说，知觉地图和它与定位的关系是首先要讨论的问题，其次是讨论用来创建知觉地图的数字技术。最后，用因子分析作为定位过程的例子来表明问题。因子分析因子分析最初开发的主要方向是确定人类智慧的主要因素。教育学家和心理学家并不认为一组教育测验的每一个测试都测量了

42、人类智慧的一个不同侧面。事实上，测验成绩之间是高度相关的，表明了一些更基本的心理能力测验是教育测验的基础。因子分析是为了解释这些在测试中相互关联的基本的智力因素，后来确定为语言能力，定量能力，空间能力。后来，因子分析被用在其他领域，在市场营销中常被用来进行产品评价分析。会计作为经济管理的重要组成部分，作为一种国际通用的商业语言，会计信息能否全面、系统、正确地反映企业的实际情况，无论是对国家的宏观调控，还是对企业的经营管理以及对投资者的正确决策都起着至关重要的作用。会计信息使用者应更加重视与不确定性相关的风险信息的揭示。因而，谨慎性原则在会计实务中的正确运用也应引起我们的足够注意。谨慎性原则起源

43、于中世纪财产托管人解脱其受托责任的策略，二十世纪初至三十年代前是一项占支配地位的会计原则，当时主要表现为对资产的低估；经济危机之后，谨慎性原则所体现的内容扩大到对收益的确认和会计报表披露。随着会计环境的变化，会计目标从报告经管责任向为信息使用者提供决策有用的会计信息转化，谨慎性原则也逐渐成为对披露具有相关性和可靠性质量特征的会计信息的修订性原则。在市场经济条件下，由于竞争和风险的日益加剧，会计所处的客观经济环境的不确定性程度越来越高，比如金融风波，债务人的死亡、破产，固定资产因技术进步而提前报废，恶性竞争等情况，所以，以投资者为主体的会计信息使用者更加重视与不确定性相关的风险信息的揭示。可以说

44、，谨慎性原则存在的基础是这种不确定性。企业经营存在风险，实施谨慎性原则，对各种可能发生的事项合理核算，特别是费用和损失，既不能视而不见，又不可以计提秘密准备；对存在的各种风险加以合理估计，就能在风险实际发生之前化解风险，并防范风险，有利于企业作出正确的经营决策。使会计信息建立在谨慎性原则的基础上，不仅可以避免虚增利润、虚计资产、掩盖不利因素，还可以抵消管理者过于乐观的负面影响，保证会计信息的决策有用性，这就有利于保护所有者和债权人的利益，真实考核经营者的责任，有利于提高企业在市场上的竟争力。从而，谨慎性原则的应用成为必然。从谨慎性原则的运用来看，扩大谨慎性原则的使用范围，有利于进一步挤去资产和

45、利润中的水分，能为会计信息使用者提供更加准确、可靠的会计信息，有利于企业作出准确的经营决策，有利于保护债权人和小股东的利益，有利于提高企业在市场上的竞争力。但是，同任何事物都具有两面性一样，运用谨慎性原则也有其不利的一面。随着谨慎性原则应用范围的扩大，人为调节费用、操纵利润的空间也增大，其会计提供的信息也会受到一定影响。因此，谨慎性原则既有其合理的一面，同时也存在其固有的局限性。谨慎性原则是一把双刃剑，一方面，会计核算中如果谨慎性原则运用恰当，即企业的经营者以谨慎的态度来处理会计上的谨慎性原则，可以收到增强会计信息真实性、客观性的积极效果；另一方面，在会计核算中，如果谨慎性原则运用得不恰当，不合理，甚至滥用，企业以谨慎性为借口故意压低资产和收益，计提秘密准备故意抬高负债和费用，就会破坏会计信息的真实性。企业运用谨慎性原则的关键在于适度。这个 “度”就是要在照顾各方利益基础上建立一个能被广泛接受的有一定灵活性的标准。只有适度地应用谨慎性程序和方法，才能真正揭示谨慎性会计的本质，只有对基于谨慎性原则指导下编制的财务