Abstract
This article makes reference to the outstanding constituent elements of the modern theory of the firm, in relation to the positions of routines and company. It begins from a more general topic than the mere concepts of firm and company, as those that make reference to the structure of the organizational communication. In this sense, it intends to answer the following questions: what is an organization and which are its limits? What are some of the theoretical outlines developed for their understanding? The possible answers are proposed from the common field among economy, sociology and business administration.