This study explores the integration of artificial intelligence (AI) in management control systems within small and medium-sized enterprises (SMEs) in the manufacturing industry. Using a qualitative research methodology through expert interviews and focus groups, the research aims to understand how AI can streamline management control systems and identify the challenges companies face during its implementation. The results indicate that AI has significant potential to automate repetitive tasks, improve data analysis, and facilitate proactive decision-making, thereby increasing overall efficiency. However, substantial initial investments and high technical expertise are required to succeed in AI integration. Additionally, it is crucial to maintain high data quality and robust data management systems. The study also shows that there is a symbiotic relationship between AI tools and management control systems, suggesting that effective management control systems are essential to maximize the benefits of AI. This study contributes to a deeper understanding of the strategic planning required for AI integration and presents insights for small and medium-sized enterprises (SMEs) looking to integrate AI into their operations.