The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane metropolitan area. The development and use of financial planning and control systems in MSEs was investigated. Manufacturing MSEs were asked to disclose the financial planning and control systems being utilised. Respondents indicated that they use some form of financial planning and control, be it, on a formal or informal basis. Most of these firms had been operating for a number of years suggesting that the use of financial planning and control systems, inter alia, contributes to the survival of an entity. The more modern financial planning and control systems are not readily used by manufacturing MSEs, but could be beneficial to their survival. / Management Accounting / M. Com. (Accounting)

The use of financial planning and control systems is one of the factors that influence the survival of small businesses. The purpose of this study was to determine whether the use of financial planning and control systems contributes to the survival of manufacturing MSEs in the Tshwane metropolitan area. The development and use of financial planning and control systems in MSEs was investigated. Manufacturing MSEs were asked to disclose the financial planning and control systems being utilised. Respondents indicated that they use some form of financial planning and control, be it, on a formal or informal basis. Most of these firms had been operating for a number of years suggesting that the use of financial planning and control systems, inter alia, contributes to the survival of an entity. The more modern financial planning and control systems are not readily used by manufacturing MSEs, but could be beneficial to their survival. / Management Accounting / M. Com. (Accounting)