SMEs present many particularities which influence to a large extend their functionality and performance. A very deep investigation of more than 60 SMEs has revealed what are the major variables having influence on SMEs organisation and the main features of organisation system. In the first part the paper indicate the variables influencing the SMEs. In the second part there are presented the nine main features of SMEs organisation system.

      Cuvinte cheie: SMEs, organization variable, entrepreneur, procesual organization, organization system, organization structure, function, activity, post, compartment, organization relationship, performance