This paper is focused on the presentation and analysis of information about the way in which the companies from the extraction of natural gas and power generation sector have the making decision process regarding on the investment, focusing on the logic used while undertaking this process.It is important to stablish process that make more efficient the decision making process, including all the possible existing tools in order to achieve the company’s goals. Logic is one of those tools, it allows to analyze several factors and stablish relationship between them.For that reason, it is important to know de different uses that had been given to this tool, taking into account the ways it is used and the contexts in which is used. In order to get an orientation, this study will be focused on a specific sector, which is the oil and gas sector. The above taking into account the existing need of a theoretical framework that allows to establish in a clear way the appropriated form of taking decisions in such a diverse and complex sector as the one mentioned. The modern corporative context demands a global vision, based on a non-lineal logic.This sector offers a particular example about the decision making process on investment, since it includes big companies with constant need of cash flows to perform their activity.
