The subject of this research is management practices in Polish manufacturing companies. The research adopts a comparative approach. Management practices in Polish enterprises were compared with management practices in enterprises in Germany and the United States. The research examined management practices in the areas of lean manufacturing (LM) and performance tracking (PT). Information on the scores of management practices in manufacturing companies was obtained from the ‘World Management Survey—Manufacturing’ database. Two hypotheses were adopted in the research process regarding the differences in the evaluation of management practices between Polish companies and German and American companies, respectively. To verify the hypotheses, non-parametric statistics were used—Mann-Whitney U-test. Based on the results, it was found that LM practices were better assessed in German companies than in Polish companies. It was also found that PT practices were rated significantly better in US companies than in Polish companies.