The research aimed to assess Supply Chain Management (SCM) in small and medium enterprises in Kazakhstan and Poland, and, more specifically, identify similarities and differences in the approach to the SCM concept in selected countries. The research methodology was based on ANOVA analysis comparing samples of contemporary SMEs operating in Poland and Kazakhstan. Primary data was collected using the CAWI quantitative method and then studied using the ANOVA statistical data analysis method. The research results demonstrated similar involvement in the implementation of the concept with significant differences in some areas, such as cost reduction and focus on end customers. The concept of Supply Chain Management is a very common subject of theoretical and practical analysis. Even though research efforts in this area indicate the positive effects of the implemented concept, most of them concern large organisations. The research results showed similar involvement in the implementation of the concept, although significant differences were found in selected areas, such as cost reduction and focus on end customers.