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Conjunto de elementos humanos y materiales con sus atributos, ordenados para alcanzar un objetivo (de la empresa) de acuerdo con un esquema preciso de dependencias o relaciones internas (entre ellos) y externas (con el entorno).

El resultado de este conjunto y sus relaciones es la estructura organizativa. Sus elementos tratan de conseguir los objetivos, desarrollando tareas relacionadas a través de los procesos.

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