Abstract
This paper aims to present a competitiveness scale, outlining the variables that influence competitiveness in small and medium-sized enterprises (SMEs) in Southern Brazil. Using survey data from 72 industrial SME managers, the Multi-Attribute Utility Theory (MAUT) was applied to a model to measure Brazilian SMEs’ competitiveness rates. The variables that influence their competitiveness were identified and structured in a decision tree with three levels: key performance indicators (KPIs), critical success factors (CSFs), and fundamental points of view (FPVs). It was possible to identify the KPIs, CSFs, and FPVs that are more important for SMEs’ competitiveness and measure their competitiveness rates. The managerial decision-making processes in SMEs can be defined following the competitiveness standards in this research.
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