The companies are responsible for good part of the economic development of the country. Second research SEBRAE, in small Brazil the average companies represents a great part of the enterprises, about five million entities. However a great part of the new enterprises does not survive to the two first years of activities. Through bibliographical research of field and, it was verified that the cause of mortality occurs due to some factors, as: the lack of customers, the lack of turn capital, inadequate localization, raised tax burden, lack of planning, among others, these elements associates and gathered, speed up the period of training for the closing of the company. Some data collected for the research had been yielded by the Commercial Meeting of the State of Mato Grosso of the South & ndash; Jucems. Thus being, the present article has as objective to analyze the factors that cause small the precocious mortality of the average companies, in the city of New Andradina..