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to administration and management The relevance and pertinence of this work is born to take advantage of the resources for the improvement of the organizational processes looking to extend the theoretical perspective on the incidence of the queues in the organizations from the administration and the management; it also raises to extend the margins of certainties of the decision makers in the different organizational scopes.The explanation is approached in three stages: one, to describe the contributions of queuing theory; two, to understand such contributions for administration and management; three, its interpretation. Additionally, several categories are established: service efficiency, consumer or customer satisfaction, assertiveness and timeliness of decision making, employee engagement or commitment, user loyalty, organizational sustainability.All this with a view to establishing mechanisms for handling and managing waiting lines, which generate delays in satisfying customer needs and increase the organization's costs.