The Firm Interpreted as Operating System for Efficient Transformation

An autonomous business-for-profit organization that develops a business portfolio and activates a financing portfolio, accepting the system of risks, and that is constituted in order to maintain its Equity financially integral, and that thus pursues the max roe, is defined as a capitalistic firm. When viewed as viable systems, capitalistic firms can be interpreted as operating systems for efficient transformation that carry out five parallel transformations, a. a productive transformation of factors into production; b. an economic transformation of costs and revenues into operating income; c. a financial transformation of capital into returns in order to maintain the financial integrity; d. an entrepreneurial transformation of information into strategies, which leads to a continual readjustment of the firm's strategic position; e. a managerial (organizational) transformation of strategies into actions of management control.