Bruno Alves, Guilherme Maximiano Silva, Igor Daher Fonseca, Pedro Aguiar Lima, Tiago Neiva Mundim Baesse
Quality management in small and medium-sized enterprises (SMEs) faces significant challenges in allocating scarce resources toward resolving critical operational failures. Competitive advantage depends on the deliberate choice of a set of activities to deliver unique value, requiring rigorous strategic prioritization. In this context, quality tools act as essential mechanisms to structure processes and reduce waste, aligning with continuous improvement and organizational redesign approaches. Recent studies reinforce the relevance of multi-criteria methods and quality practices in improving operational performance in SMEs . The GUT Matrix stands out for allowing the analysis of the Gravity (Severity), Urgency, and Tendency of problems, facilitating managerial decision-making and directing efforts toward failures with the greatest impact.