*Article* **A Fuzzy Inference System for Management Control Tools**

**Carolina Nicolas 1,\*, Javiera Müller 2 and Francisco-Javier Arroyo-Cañada 3**


**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 managemen<sup>t</sup> control tools in them. In managemen<sup>t</sup> 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 managemen<sup>t</sup> 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 managemen<sup>t</sup> control tools on the organizational performance of SMEs. Perceptions data analysis is obtained through empirical research.

**Keywords:** fuzzy logic toolbox; Mamdani method; performance; managemen<sup>t</sup> control; small and medium enterprises (SME)
