The philosophical conception of the course is based on principle of formation of Masters and PhD in economics oriented to critical understanding of economic, social and environmental phenomena in expectation of society development and in practical application of models and instruments of economic analysis in different sectors of economic activity, such as production and consumption, industry and technology, agriculture, livestock, fishing and tourism, education, health and safety, social and public policies and resources Natural and environmentally friendly. The conception of the course is summarized by idea of development of research and teaching that allows the generation of theoretical and scientific knowledge that lead to improvement of citizen's quality of life. In this sense, the graduates of the course should be nourished by a good ethical basis, justice and social equity, seeking to preserve the foundations of an economic system simultaneously efficient, distributive and sustainable.