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A common problem treated in the literature is to know how the firm configures itself according with its competitive and regional environment. These configuration variables can result diffuse and difficult to interpret. In this article a panel of SMEs belonging to four industrial sectors is analyzed: Metal Mechanic, Construction related industries, food industries and large industries.The large industries group is defined as parameter to carry out the benchmarking analysis. In the present work and by media of four indexes definition, related with competitive attitude, process management, production skills and resources costs management, the SMEs panel is descripted and the firms classified. Anbenchmarking analysis is performed in order to visualize the similarities and differences inter-sector in these subjects. The surveys are carried out by the “Maturity grid approach” and statistical analysis are performed to assure the validity of conclusions. The main results of this work shows that metal-mechanic sector perform better than others in all indexes with exception of cost management. Food sector reveals the better performance in cost management, but the competitive attitude is one of the lowest in the panel. All SMEs sectors perform with important differences to large industries panel, but for the cost management index. The main conclusions of this work reveal that there are important differences about firm’s management along the researched sectors. Having in mind the different environments in whichthese firms developed, the “configuration” phenomena manifest in the firms and in the groups, specially marking the differences of the metalwork panel and large industries panel. This kind of research is not evidenced in the literature. In the industry of Tucumán regions no other works of this characteristic was found
