The tourism sector is considered in Ecuador as an economic and social activity, generating entrepreneurial opportunities that promote integral and inclusive development and improve the quality of life of the population. The objective of this research is to analyze the contribution of the Theories of Resources and Capacities (Grant, 1991, Barney, 1991, Stam, 2009), social entrepreneurship (Dees, 1998, Pollock, 2015, Buzinde et al., 2017) and that of community tourism (Murphy, 1985; Manyara and Jones, 2007, Kokkranikal and Morrison, 2011) for the creation of community tourism enterprises in the Province of Manabí of Ecuador. The methodology used is documentary and descriptive. Community tourism in Ecuador is part of a strategy of local development, promoted by the State for the claim and self-management of its territories and natural resources. The Theory of Resources and Capacities provides cognitive tools to social enterprises, based on key relationships among resources, capabilities and competitive advantages, this is not limited only to the business sector but on the contrary can be extrapolated to different types of organizations with In order to improve the planning, control, optimization of its processes and consecution of goals and objectives. It is concluded that the identification of the internal resources of community tourism ventures will allow us to know and size their structure and thus enhance their capabilities, suggesting an additional element to their self-management. It is of interest to emphasize that social entrepreneurship in the Manabi community tourism requires a profitable economic dimension because they are social enterprises that have an organizational structure with their natural, cultural and human resources and capacities that require an economic investment for their maintenance.