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A Fuzzy Inference System for Management Control Tools

Author

Listed:
  • Carolina Nicolas

    (Departamento de Administración, Facultad de administración y Economía, Universidad de Santiago de Chile (USACH), Santiago 9170022, Chile)

  • Javiera Müller

    (Escuela de Auditoría, Universidad de Valparaíso, Valparaiso 2362700, Chile)

  • Francisco-Javier Arroyo-Cañada

    (Facultat d’Economia i Empresa, Universitat de Barcelona, 08034 Barcelona, Spain)

Abstract

Despite the importance of the role of small and medium enterprises (SMEs) in developing and growing economies, little is known regarding the use of management control tools in them. In management control in SMEs, a holistic system needs to be modeled to enable a careful study of how each lever (belief systems, boundary systems, interactive control systems, and diagnostic control systems) affects the organizational performance of SMEs. In this article, a fuzzy logic approach is proposed for the decision-making system in management control in small and medium enterprises. C. Mamdani fuzzy inference system (MFIS) was applied as a decision-making technique to explore the influence of the use of management control tools on the organizational performance of SMEs. Perceptions data analysis is obtained through empirical research.

Suggested Citation

  • Carolina Nicolas & Javiera Müller & Francisco-Javier Arroyo-Cañada, 2021. "A Fuzzy Inference System for Management Control Tools," Mathematics, MDPI, vol. 9(17), pages 1-19, September.
    • Handle: RePEc:gam:jmathe:v:9:y:2021:i:17:p:2145-:d:628025
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    References listed on IDEAS

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    Cited by:

    1. Sorin Nădăban, 2022. "Fuzzy Logic and Soft Computing—Dedicated to the Centenary of the Birth of Lotfi A. Zadeh (1921–2017)," Mathematics, MDPI, vol. 10(17), pages 1-3, September.

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