The main motivation behind this study is to analyse drivers of labour productivity: innovation, internationalization and human capital in manufacturing enterprises. Using data from the Management, Organisation and Innovation (MOI) Survey 2009 for a representative sample of 218 firms from Germany and 103 firms from Poland we present empirical results as a comparative study. The principal finding that emerged from the study is that patterns in internationalization and firm innovative activities are similar in both countries. However, output of innovation and productivity are significantly higher in German sample. The results of the investigation extend publications on firm-level productivity and innovation European countries based on survey data.