This research explores the importance of employees as key resources in building core competitiveness for enterprises, analyzing the role of corporate culture in this process through various theoretical frameworks such as Resource-Based View (RBV), Knowledge-Based View (KBV), and Capability-Based View (CBV). RBV and KBV underscore the significance of employees in knowledge creation and competitive advantage, while CBV identifies core, absorptive, and dynamic capabilities that highlight the strategic role of employees in adapting to environmental changes. Corporate culture, a heterogeneous resource unique to each enterprise, serves as a driving force in fostering innovation, learning, and performance. The study divides corporate culture into four levels: spiritual, institutional, behavioral, and material. Each of these layers contributes to shaping the overall competitiveness of the firm. The spiritual layer, including vision, mission, and values, is identified as the core of corporate culture, which also influences institutional rules, behavioral norms, and the company’s material image. To enhance competitiveness, companies must integrate employee values with the corporate culture, improve learning and promotion mechanisms, and foster leadership in managers. These strategies help align employee goals with the company’s vision, ensuring stronger organizational commitment and enhanced market performance. The research concludes that a well-structured corporate culture, led by strong management, plays a crucial role in long-term sustainability and success, especially for small and medium-sized enterprises.
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