摘要:The objective of this present article is to ask the attention to the need of inclusion of an interpretative-symbolic perspective in the comprehension of the relation between resources base and the delineation of the organizational strategic content. Specifically the article shows in the beginning the dualism analytic between process and strategic content. Following, the increase strategies of Ansoff explain the options of the structuring of the strategic content to the organizational growth and the View Based on Resources is mentioned as reference to consider some organizational aspects necessary to the constitution of this content. In complement, it is given bigger concern in the characterization of the organizations as an comprehension of system, resulting, the reality is socially build as in the external environment as in the interior of the organizations. In the end, it is salient the disintegrated nature of the organizational culture since the subcultures notion, groups that compete by the institutionalization of different comprehension about the interior resource valuation and wide aspects of the institutional context. In summary, it is explored in the article mainly the matter of comprehension while moderated variable of the relation between resources and the choice of products and markets to the organizational action of the strategic nature.