If we analyze things from an economic perspective, any company, regardless of its size, type of ownership and organization, produces goods and provides services with the purpose of obtaining a profit. Economic agents are individuals or groups of physical persons and/or juridical persons, which, in their capacity of participants to the economic life, fulfill certain roles and have similar economic behaviors (D et al., 1992). A company may stand out either through a unique administration and

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... ement, or through a financial independence of its own. The group of companies that are constituted in the conditions mentioned before bear the name of trading company. Such a company may join several of its subsidiaries and make undertake a series of activities in various geographic areas of the world.