Businesses in the agri-food field require more and more flexibility in management, an argument that lies in the increased pace of changes that occur in the exogenous environment and the maintenance of competition. Under these conditions, the approach of an entity's performance must be done not only in terms of current results, production indicators, but also through criteria that reveal the competitiveness and sustainability of the company. This article is based on the analysis of the conceptual approaches of some specialists whose research object is the performance of the company. In this order of ideas, it is necessary to update the idea of researching the criteria that determine the performance of an agri-food enterprise. The basic objective of this investigation is to synthesize theoretical approaches to performance as a qualifier for business assessment, and the research methods applied to this article are: synthesis and generalization of theoretical approaches to performance by investigating related scientific publications. The expected results of the research require the presentation of a theoretical reflection on the performance of agri-food business