Resources are the capital or financial, physical, social or human, technological and organizational factor endowments that allow a company to create value for its customers.
I) Tangible resources:
-Are something physical, such as land, buildings, plant, equipment, inventory and money.
II) Intangible resources:
-Are non-physical entities that are the creation of the company and its employees, such as brand names, the reputation of the company, the knowledge that employees have gained through experience and the intellectual property of the company including patents, copyrights & trademarks.