This document proposes a model for developing learning objects (LOs) centered on the teaching-learning process. The model uses two pedagogical tools - Content Maps and Dependency Maps - to structure LOs according to the Sharable Content Object Reference Model (SCORM) standard. Content Maps provide a graphical representation of course content hierarchies. Dependency Maps show relationships between educational objectives and required behaviors based on Bloom's taxonomy. The proposed model aims to standardize LO presentation, improve planning and reuse, and address common problems in LO development like unclear navigation structures.