Abstract
This study shows the importance of the use of management controls as an accounting and financial management tool to guide entrepreneurs in micro and small companies to remain competitive in the market. The study aims to verify the management characteristics, management and performance controls of food business SMEs. A survey was conducted with managers in 31 food companies, such as bars and restaurants in the City of Florianópolis, Santa Catarina (Brazil). Data were analyzed using descriptive statistics. The results showed that most companies use management controls as tools of management and performance control, so that they can put their actions into practice, aiming at reaching the objectives. The use of management controls in all spheres of the company contributes to the good performance of the organization, however, the study also revealed that some companies still need help regarding the use of management controls to guide their actions and thus align their objectives.