The understanding that the man has of the dead, dying and the death, his ritual and ceremony causes that in modernity companies dedicated to the manipulation of the corpse exist, its final disposition and the celebration of the mortuary ritual. Due to the funeral company?s nature and to the context which is immersed in; the cultural variable becomes its main axis. It is only from the analysis of this variable, that these organizations can be able to define what could be considered decisive in the marketing of this type of services, and even more, is the basic element that would allow the businessmen of this sector to explain its performance between the society?s principle of historicity and the paper that the celebration of the mortuary ritual has in the mourn process and the feeling of loss that emerges in each person when he faces the fact of death. The problem it?s based on a cultural context and the resistance of expectations of the family and the funeral organizations whom in front of the corpse, to the death and dying and in its incidence in the enterprise activity and dynamic the social ones