Enterprises are the basis of an economy. Corporation is called as economic units that produce goods and services to meet human needs. Production factors are also needed to produce goods and services. As it is known, production factors are natural resources (land), labor , capital and entrepreneurs. Entrepreneur brings together other production factors and produces goods and services to meet human needs and contributes to the growth of the economy in which it operates. In spite of all risks and uncertainties; is the person who finds capital, makes production and markets what it produces.