ABSTRACT
Companies are the reality of economic life in the world we are living. Today companies operating in the national or international arena play vital roles in the presence of human beings and increasing welfare level of hu manity. In this context the concepts of productivity and fertility are important. By observing productivity and fer tility in their activities companies themselves can develop and contribute to the rises in the welfare level of society. Therefore things which can be done by companies to increase productivity and fertility can be counted as below: The reduction in inputs in production, the elimination of unnecessary or repeated works in production process or man agement of the company, the investment in new equipment or software, the retraining of company workers. There are also things public authotities can do to increase productivity and fertility of companies. Not to increase taxation rates arbitrarily, the simpleness and openness of taxation regulations, the easiness in establishing and dissolving of companies can be put on the top of the list. The improvemnent of companies will devolep the economy of the coun try. Therefore the development of companies is important for every country and each individual.