Resources
Resources are means that are needed to fulfill tasks. The availability and quantity set limits for the respective activities that can only be extended by additional resources. Typical activities are projects, processes, regular tasks, and the like. On the one hand, there are tangible resources, like raw materials, operating materials, components, and people. On the other hand, it includes intangible resources, like knowledge, patents, and brand image. In any case, the use of resources must be estimated, aligned, planned, and administered.

Resources consist of four areas: Personnel, Knowledge, Infrastructure, and Capital.
- Personnel
Internal and external employees form resource Personnel. It should be distinguished between the number of people, including the individual percentage of contribution, and the full-time equivalent, i.e., converting the personal contribution to a 100% utilization rate. For example, 15 people work with 30% contribution in a project that sums up to a full-time equivalent of 4.5 people days. Additional aspects are skill profiles, assignment period, and place.
- Knowledge
The resource Knowledge consists of required abilities and talents and necessary knowledge resources, e.g. experience databases, specialist knowledge, patents, licenses, wikis’, academic competence centers, and the like. The description is done form-free with apparent reference and availability.
- Infrastructure
The infrastructure covers the technical and social facilities that are required. This includes the IT-infrastructure (e.g., software, hardware, Netware), spatiality (e.g., building, jobs, meeting areas), besides all kinds of media (e.g., PC, printer, Beamer).
- Capital
The capital describes financial resources that must be spent. These consist of equity and borrowed capital, besides budgets and internal cost allocation. It also includes the costs that are needed for the other resources.