Integrated Management Control System for Small and Medium Sized Enterprises

抄録

Nowadays the role of SMEs in national economies is widely recognized. However, due to its limited resources availability, especially the lack of capital, SMEs have no margin for mistakes. The leading objective of this study is to develop a management control system to provide SMEs a resource to address its lack of information for decision-making purposes. The research proposal contributes to determine the volume and mix of core business by the integration of Theory of Constrains (TOC), Activity Based Costing (ABC) and Economic Value Added (EVA^TM). The election of management tools relies on its potential to address the profitability when considering a multiple product and limited resource environment. Results confirm that the integrated management system provide insights into the mix that leads to the maximization of the firms economic profit with respect to the trade-offs among resources deployed and constraints faced by the firms.