Resumen
Different lines of thought, which relate to how organizations can achieve their competitive advantage, can be found within the general theory of management. On the one hand, there are those who argue that the knowledge and analysis of the environment and the industry in which the organization participates is of vital importance and, on the other hand, those who believe that the main source of competitiveness is concentrated within the organizations themselves. In the latter case, the Resources and Capabilities approach asserts that such internal elements are a real and distinctive source of competitive advantage. It supports the existence of tangible and intangible assets, for example the managerial skills of the managers, the organizational processes and the internal procedures, which are key elements for effective operation and for the achievement of the company´s objectives. Therefore, the general purpose of this research is to determine if there is a relationship between a set of internal capabilities in a company and its respective financial results. An exploratory, descriptive and correlational study was carried out using secondary information about the main idea, as well as a descriptive survey taken by 12 medium-sized companies in the city of Punta Arenas. Through the study it was possible to identify and describe the main relationships between the indicated variables.