It is necessary to understand that, by developing a management system, taking into consideration a mathematical model, which integrates imaginary, irrational numbers and matrices, it is possible to address the relationships, effectiveness and efficiency of the departments, which make up the organization. Understanding clearly that by adding applications that can be installed on the smartphone, it is possible to evaluate and perform calculations at any time, as it becomes necessary to make decisions, and when observing the evolution of the graphs, it is possible to have a better understanding of what happens in the organization.