Resumen
The purpose of the article is to systematize the concepts related to the logistics of intangible resources. To accomplish this objective, the author has employed chiefly the methodology of a systematic review of literature. In the work, the author has raised issues concerning the theory of resources in building a competitive advantage also indicating how important it is to compile appropriate resources (tangible and intangible) to build such an advantage. Furthermore, taking into consideration the theory of a process approach to logistics, the author pinpoints the importance of intangible resources in logistics processes occurring in the course of building a competitive advantage.