Categories of the causes of failure	Type of problem	Decision-making level
Categories of the causes of failure	Type of problem	Strategic	Tactical or Competitive	Operational or Information Generation
Problems selling	Reluctance to comply with customer preferences		✓
	poor customer orientation and service		✓
	bad location	✓
	lack of focus on precise market segments or niches		✓
	no formal marketing and sal
	Thenot having systems in place to detect market opportunities	✓
	reluctance to invest in advertising and promotional activities		✓
	poor sales network training		✓
	market shortsightedness		✓
	ignorance of what is sold and to whom	✓
	ignore the customer	✓
	ignore the competition	✓
	ignorance of one’s competitive advantages	✓
Problems with production and operation	Lack of technical capacity to manage production and operations		✓
	lack of knowledge of the sector in which we operate	✓
	negligence and lack of interest in the business		✓
	supply difficulties (raw materials and materials)		✓
	high operating costs			✓
	shoplifting		✓
	little previous experience with the products managed		✓
	lack of adequate information systems			✓
	serious shortcomings in internal processes		✓
	high levels of waste and misuse		✓
	time mismanagement		✓
	error in the calculation of the dead center or balance			✓
	operate in a sector with a very high dead center or balance		✓
	ignorance of the life cycles of each activity			✓
Problems to control	improper handling of credits and collections		✓
	lack of knowledge of the company’s real financial status			✓
	unnecessary expenses			✓
	serious security errors		✓
	inventory mismanagement		✓
	serious internal control failures			✓
	shortcomings in budgetary and management control			✓