摘要：The main objective of this study was to analyze the relationship between three constructs: Information Systems, Cost Management and Logistics Management. The data was collected through a survey and the final sample was composed by 183 Micro and Small Enterprises (MSEs) located in Uberlândia/MG/Brazil. We used the Confirmatory Factor Analysis to analyze the constructs and the Structural Equation Modeling for testing hypotheses. The quantitative approach was also complemented with graphical analysis and descriptive statistics. The main results indicated low indicators for the use of three constructs tested, which, although not desirable, has been shown aligned with previous studies. Moreover, the proposed theoretical model showed significant adherence to the particular context of the companies belonging to the sample, because positive and significant relationships were found between: i) the intensity of use of Information Systems and Cost Management, and ii) the intensity the use of Information Systems and Logistics Management.
