Companies occupy a huge place in the economic fabric of each country. This is why preserving its durability and performance is vital and important. So, companies’ performance is a crucial subject for the company itself and for the country. Indeed, many research works have been interested in this question. We are interested to study the determinant factors of performance. This article is part of the literature reviews listing the theorical and empirical work related to the performance of the company. It come from a literature review of several article published between 1977 and 2018 in the main international journals in management science. During the analysis, we noticed the existence of a richness of theories and previous studies and approaches to performance. So, we will explain the concept of performance and we will push further to list and clarify each types of performance, namely: commercial performance, strategic performance, human resources performance, financial performance and societal performance. We will also incline measurement indicators of company performance and detail its theorical framework. Furthermore, we will study theorical point of view the determinants of each type of performance mentioned above. Finally, we will present empirical studies who define the determinant of the different types of performance.