The purpose of this paper is to develop a process model (Including input, throughput and output) to manage corporation strategic resources. with taking a competitive and strategic approach to corporate resources management, a new classification of resources was developed. in addition to the classification of resources (into the internal / external, tangible / intangible and financial / human / physical / organizational), they categories from competitive perspective in three groups of resources owned by organization, resources owned only by rivals, and free resources  (owned neither by competitors nor by organization). Then by assumption of “the necessity of establishing a link between resources and key success factors”, it determined that "strategic" is not permanent attribute for some resources and strategic levels of resources will be different in accordance to key success factors. Accordingly, with revising general steps of resource management, a new five steps model of resource management and its affecting factors was developed. Finding of this theory-building inquiry, which conducted based on Lynham theory-building methodology, is a scientific and applied model that can be served both as a conceptual model to conduct research and as an applied model to investigate and improve corporates’ resource management system.

Keywords: Management, strategic resource, process model, Organization

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