Structure of Planning and Control Artifacts and their Accuracy in Brazilian Family Businesses

Objective: the accuracy of planning and control artifacts is fundamental for bringing assertiveness to organizational management process. The utility questioned when desired missing. This research aims identify relationship between artifact structure, market assumptions, performance variables with a view adapting profile impact over accuracy. Methods: this quantitative study based on convenience sampling data analysis methods used were structural equation modeling necessary condition analysis. Results: within sufficiency logic, results support adherence artifacts, but not their However, analyzing necessity become high level Conclusions: we show that structure consistent achieving accuracy, defining deviation tolerance efficiency more demanding organization in terms tolerance, greater need artifacts.