This article presents the results of the development of an enterprise resources management referential. This referential is an inspiration to the principles of the system of quality management mainly process approach, leadership, employee involvement and the continuous improvement loop (Plan, Do, Cheek and Act). We considered four types of resources, human resources, material resources, information system and enterprise providers. This may be considered as a practical guide for the implementation of the process of resource management of the company, as audit questionnaire and guidelines for improving the process.