This matter has like fundamental aim offer to the student a preliminary or introductory vision, of theoretical character-practical, relative to the nature and the operation of the business organisations and his relation with the surroundings in which they operate. For this, between other things, will define the term company from a multidimensional point of view that covers the complexity of his operation like open system. Later, we will analyse the relations of the company with his surroundings, and will go in in the study of his main functional areas that contribute to the correct development of his activity.