The aim of this study is to comparatively examine the strategic priorities given to tractor features within the scope of next-generation smart farming systems from the perspectives of agricultural businesses and industry professionals. To this end, data obtained from 10 agricultural business owners and 10 industry professionals working in the tractor industry in Eskişehir province were used. The FUCOM method, a type of multi-criteria decision making method, was applied to determine and prioritize the criteria that participants considered important in tractor features. The research findings reveal that agricultural businesses and industry professionals prioritize different criteria in the context of tractor features. According to the FUCOM analysis results, the most important criterion for agricultural businesses is material quality and durability, while industry professionals attach the most importance to dealer reliability and after-sales support. For both groups, some criteria were found to have relatively low importance, and the priority of tractor features was concentrated around certain critical criteria. This differentiation clearly reveals the difference in perception between user-oriented expectations and a professional perspective based on technical and economic rationality. The results indicate that tractor manufacturers need to give greater consideration to the expectations of agricultural enterprises based on their field experiences in their product design and marketing strategies. The study is expected to contribute to both the mechanization decisions of agricultural enterprises and the strategic planning of tractor manufacturers and dealers.