A Influência de Fatores de Sucesso das Micro e Pequenas Empresas na Utilização dos Artefatos de Controle Gerencial

The goal of this research is to verify the influence of success factors of micro and small companies in the use of management control artifacts. The methodology used is of a quantitative order and a survey was used, having as a sample of this study 32 respondent companies that are part of the Association of Young Entrepreneurs of Tres Lagoas-MS (AJE–TL). The results obtained were the identification of the influence of success factors in the practices of the management control artifacts of the companies surveyed. It was observed that while responding micro and small companies, most success factors influence operational control practices (OCP). In other words, the greater the presence of success factors, the greater the adoption of operational control practices. The survey's conclusions are that micro and small companies that look after their image in relation to customers, that control the quality of products and services provided, as well as prepare for the changes that have occurred in the market, will have as a result a more significant relevance in the use of management control artifacts by the company in its pursuit of organizational goals.