This subject's main objective is to offer students a preliminary or introductory vision, of a theoretical-practical nature, regarding the nature and functioning of business organizations and their relationship with the environment in which they operate. For this, among other things, we will define the term company from a multidimensional point of view that covers the complexity of its operation as an open system. Subsequently, we will analyze the relations of the company with its environment, and we will enter the study of its main functional areas that contribute to the correct development of its activity.