Nature of the Firm, its causes in the market economy has long interested economists, especially large contribution to the understanding of this issue have so-called new institutionalists, led by Ronald Coase. However, despite on get high popularity interpretation of the causes of these firms are still many questions about the explanation of costs arising from the operation of the company and the market, the adequacy of their comparison, as well as the opposition of the compared entities — the market and the firm. In addition, interesting emerging institutional regression, which Coase allows using the apparatus of transaction costs, but does not remove from the agenda and referred to other methodological problems arise when explaining the nature of the firm. Progress in the direction indicated, undertaken in the article takes a step towards the formation of a more complete picture of the nature of the firm, the consequences of her appearance and disappearance from the field of economic relations, which determines the opportunity to rethink the approach of Coase and the formation of the institutional model of the company, one of the most serious attempt in this part of the Nelson and Winter have taken using an approach based on the company’s routines. But in terms of formalization of this approach is cumbersome. In this regard, methodologically sound approach to the author sees this: consider the model of the company based on the convenience of the tasks of research and researchers, that is, from the standpoint of management, behaviorist, cybernetic and even where possible and appropriate — the neoclassical theory.