ABSTRACT
When a company acquires a production factor, it becomes the owner of a resource capable of producing a specific output, whether tangible or intangible. More generally, the company can be considered a system of resources that exists for the production of goods or services. If we are talking of a resource of a company, the maximum amount of output that can be obtained from it is its maximum capacity. The level of resources needed is related to the ‘potential income’ that a company can obtain and therefore is a measure of its ability to create value (McNair, 1994).
