The most challenge that has been faced by SME manufacturing is the lack of resources. SMEs are the new entrants into the market, they might use the manpower as the beginning of their business. As we know that the implementation of the new technologies always is implemented by the big company. They have a strong resource like financial. The adoption or the implementation of technologies in the SMEs is quite difficult because they are having lack resources, they have issues with the implementation of technologies, together with the market issues. The aim of this study is to understand the Technology Cost in manufacturing SMEs that lead to the business sustainable growth. Hence, to explore insightful knowledge between the implementation of technologies and business performance in manufacturing. Next is to gain an in-depth understanding of interlinkages between technology cost and business performance. This study was conducted under the qualitative research method by having a schematic review and thematic analysis. A purposive sample was chosen by focusing on a manufacturing background and having an interview session online.
