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The economic activity developed by companies in a country is made by different kinds of management according to their regional location. Nevertheless, kinds of management do not have relation with the sector to which companies belong, and this hypothesis does not entry in conflict with companies’ location theory. The kinds of management are the radar charts generated when their axes represent the average periods of maturation of companies. So that, the greater or less concentration of a radial chart respect to its center determines the greater or less dynamics developed on the business activity. To evaluate the making decisions, the theories of cosine and sine are applied, knowing that a change of internal angle of radar chart have multidirectional effects. The assessment result measures the financial sufficiency and liquidity of transactions, and it concludes that times of transactions measured from financial statement shows the regional culture applied on them. Therefore, if economic systems have factors and components to identify them, the regional management kinds of companies are part of them to know economic cultures of their regions.

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MIGUEL-ANGEL PEREZ-BENEDITO (Spain) 13634
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