In 1926, Fernando Pessoa published in the Revista de Comércio e Contabilidade a sequence of texts whose scope seems to be related to the topics covered in the magazine, taking advantage of his knowledge and points of view about the best ways of managing companies. In this text, I defend the idea that, like almost all of Pessoa’s texts, at least some of these contributions can be read according to his literary work. The focus of the text will be above all the essay “Organizar”, published in April 1926, in which Pessoa presents a theory of the approximation between artificial organisms and natural organisms that, according to my argument, can be related to the path of sketches of a programmatic exposition of the structure of Pessoa’s heteronymic drama.