Today's manufacturing organizations in Mexico are increasingly confronting new markets, new competition, and greater customer expectations. Being immersed in this highly competitive environment is considered relevant for manufacturing SMEs to achieve optimal organizational performance, through efficient work processes, and leading the company to accomplish the competitiveness that the market demands. With this process, small and medium-sized enterprises (SMEs) in Mexico face manifold difficulties in reference to the operational efficiency required to stay in the market. While globalization poses challenges and opportunities for the development of enterprises, SMEs have not found a way to exploit this conjuncture, and they may not be sufficiently competitive with new market requirements. This book, with the incorporation of the theoretical review of the concepts involved, and the empirical study, which shows the relationship between organizational performance and competitiveness from the perspective of resource-based theory, provides greater understanding of this theoretical connection through non-experimental research; of trans-sectional type; and with a correlational/causal approach.