There are different views and models in the field of strategy development that each of them has advantages and disadvantages. One of the most famous of them is SWOT analysis which simultaneously considers both of internal and external environments. Recently, SWOT analysis has been encountered some criticisms. One of the most important problems of SWOT analysis is lack of sufficient attention to Competitive Advantage. One of the most famous views that focus on Competitive Advantages is Resource-Based View (RBV). In this research an incorporated model is presented based on SWOT analysis and Resource-Based View. This model has many advantages of SWOT Analysis and Resource-Based View simultaneously and the main part of their problems has been eliminated. One of the new aspects of the model is considering Organizational Resources beside quadruplet internal and external factors (Strengths, Weaknesses, Opportunities and Threats) in Strategy Development. Moreover, this model can align=left Keywords: Strategy Development, SWOT Analysis, Resource-Based View, Competitive Advantages
