Small and medium-sized enterprises (SMEs) are an important link in the global economy. So, it's hardly surprising that in recent literature, numerous theoretical and empirical studies in the field of management science have focused on the management of these entities and their performance. In particular, the notion of financial performance has been extensively studied. However, as Evelyne Poincelot reports, in the context of global financial crises, it is important to look at other equally important determinants of performance with a long-term horizon. According to Evelyne Poincelot and Grégory Wegmann (2005), the use of non-financial indicators in relation to performance can be justified by drawing on contractual and cognitive theoretical grids. Our study will focus on the influence of management control tools on the non-financial performance of SMEs. A proposed research model will emerge with a view to a subsequent empirical study.