The concept of resource represents all those things that are required by an enterprise to sustain its processes and create its results.  Resources break down into five general categories:  physical, energy, monetary, human, and information resources.  At this level we are concerned with general types of relationships that are common to all types of resources.  This will simplify the specific resource-type discussions, through the idea that this general pattern is inherited by each of the more specific types.

Figure 11

Resources are provided by individuals and organizations, acting in the role of supplier.  Resources can be located at particular physical or logical locations, and they move from one location to another via appropriate types of flows.  We can talk about the state of any resource.  Resources are the components and materials that are assembled into systems.  Manager roles are responsible for different types of resources within the enterprise. Resources are used by actions in the course of producing results.   At the function level we can see the transformation of resources into interim results, which in turn become resources.  All resources can be valued by the monetary resource; even monetary resources can be valued in terms of money, such as currency conversion, instrument comparison, time value of money, etc.  Resources are controlled by organizations, and can be involved in any number of business situations.