SME performance referentials are very different according to the industry sector. Literature about SMEs importance is abundant but its performance measurement is poorly treated. The low tech sectoris still even more unattended in this subject. In the development economies, the most of SME belongs to can be characterized as low tech.In this partiality, firms are particularly sensible to managerial performance, particularly because the education level of its human resources is lower than the high tech firms.In the present work, a set of SMEsbelonging to two different sectors – Construction and Foods–are analyzed using an new managerial performance evaluation approach, that use a dynamic based in value chain concepts, but including a new framework in which four main concepts are proposed to evaluate the firms performance: Product, Associated services, Information and Operationalefficiency.Two comparisons are made: Inter-sector and Intra-sector. Results are presented and further research are proposed.