The Resource-Based View (RBV) or Good Management Theory proposes that a company should try to satisfy its stakeholders without presupposing its financial condition. It is a business management tool used to determine the strategic resources available to a company. This will lead to a good image, reputation and competence. Its fundamental is that the basis for a competitive advantage of a firm lies primarily in the application of the bundle of valuable resources at the firm's disposal. To transform a short-run competitive advantage into a sustained competitive advantage requires that these resources are heterogeneous in nature and not perfectly mobile. Effectively, this translates into valuable resources that are neither perfectly imitable nor substitutable without great effort.