A person by work performance interacts with the work environment, work equipment, work objects and, last but not least, with a number of risk factors. These result from the nature of the work activity and also from the work environment. The paper deals with the investigation of the impact of working environmental factors on the performance and comfort of employees in selected small engineering companies in the Slovak Republic. Paper is based on subjective evaluate work factors from employees that affect the performance of their work. The obtained information is used to develop an idea of the work environment factors affecting employees of the small engineering companies. The aim was to find out whether the factors of the work environment influence the work performance of employees in terms of the quality of work performed. The results of the analysis indicate that the examined factors of the working environment have an impact on employees. Based on more detailed research of work comfort factors in engineering operations, it will be possible to assign importance to work factors and examine their interactions and to develop a combined procedure for indexing work comfort factors.