A Fuzzy Inference System for Management Control Tools

dc.contributor.authorNicolás Alarcón, Carolina
dc.contributor.authorMüller, Javiera
dc.contributor.authorArroyo Cañada, Francisco Javier
dc.date.accessioned2022-03-08T10:16:18Z
dc.date.available2022-03-08T10:16:18Z
dc.date.issued2021-09-02
dc.date.updated2022-03-08T10:16:19Z
dc.description.abstractDespite 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.
dc.format.extent19 p.
dc.format.mimetypeapplication/pdf
dc.identifier.idgrec720738
dc.identifier.issn2227-7390
dc.identifier.urihttps://hdl.handle.net/2445/183882
dc.language.isoeng
dc.publisherMDPI
dc.relation.isformatofReproducció del document publicat a: https://doi.org/10.3390/math9172145
dc.relation.ispartofMathematics, 2021, vol. 9(17), num. 2145, p. 1-19
dc.relation.urihttps://doi.org/10.3390/math9172145
dc.rightscc-by (c) Nicolás, Carolina et al., 2021
dc.rights.accessRightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.sourceArticles publicats en revistes (Empresa)
dc.subject.classificationLògica borrosa
dc.subject.classificationControl de gestió
dc.subject.classificationRendiment
dc.subject.classificationPetita i mitjana empresa
dc.subject.otherFuzzy logic
dc.subject.otherManagement audit
dc.subject.otherPerformance
dc.subject.otherSmall business
dc.titleA Fuzzy Inference System for Management Control Tools
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion

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