Resources are production facilities and persons involved in a production process that have capacities. They are subdivided into categories to specify their suitability for certain purposes or their use in certain processes.
Resources can be, for example:
Persons involved in production that are also recorded as employees in personnel administration
Parts of the plant that are used for production (processing units)
Parts of the plant that are used for intermediate storage (storage resources)
Parts of the plant that are used for both intermediate storage and production (storage resources / processing units)