This paper presents a framework for the design and implementation of learning objects using a competence-based approach. This framework is illustrated by the development of a standalone Windows application (Trilho GOA) whose primary purpose is to create standardized pedagogical contents trough the aggregation and standardization of instructional resources in several formats that can be used later on a Learning Management System (LMS) supporting SCORM 1.2. The paper contains a brief introduction to the developed software, its system architecture, main features and several pedagogical advantages for its users