This chapter introduces the background and context of the study. It discusses how mathematics is an important subject for business students and the demands of modern technology. It also outlines challenges facing the Polytechnic University of the Philippines (PUP) Calauan Campus in teaching mathematics to its 545 students with limited facilities. The theoretical framework discusses factors that influence student mathematics performance such as the curriculum, faculty, student services, physical facilities, family education, values, and social relationships. The study aims to determine the relationship between these school and family factors and the mathematics performance of PUP Calauan students.