A resource is defined as a commodity, machine, labor, or other asset used to produce goods and services. As opposed to items, resources have capacity available throughout a period of time which can be consumed in a production process. Resources (resource capacity) can therefore be assigned to production orders. Resource capacity is always viewed within a period of time called "capacity period".
Consumption of resources in a production process contributes to the overall production costs and can be split into underlying cost elements for further accounting purposes.
Source table: ORSC.
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