The business strategy is a tool that has the aims to obtain a sustainable competitive advantage from the internal peculiarities of companies, such as resources and capabilities. There are several ways to establish this strategy, one of these is based on the Theory of Resources and Capabilities, that attempts to explain competitiveness through the resources and skills that the firm possesses or can access. For this reason, it's done a literature review that consists of a bibliometric analysis and an analysis of the literature consulted, making it possible to verify the influence of certain types of resources and capabilities on financial performance and business competitiveness, where the combination of dynamic capabilities together with tangible and/or human resources.