The first thing you probably think of when you hear the word resources is the human side of project management, and mostly you would be correct. However, resources are also equipment and materials. All three resource types would need to be estimated, scheduled, and paid for. In fact, estimating resources is very tightly integrated with costs and budgeting. You will cover costs in more depth in Chapter 8, Budget and Contingency Plans for Risk, but until then, just know that people, equipment, and materials cost money. Some of these would be considered soft costs, meaning your organization is probably already paying people their hourly wage or salary through the organization's payroll. Thus, those costs would not be considered part of your budget.
Materials and equipment may also unilaterally be a part of your organizational processes, through a...