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All projects, from the smallest to the largest, require resources. The term resources, in this case, does not mean just people; it means all the physical resources required to complete the project. The PMBOK® Guide defines resources as people, equipment, and materials. In reality, this includes people, equipment, supplies, materials, software, hardware—the list goes on depending on the project on which you’re working. The Estimate Activity Resources process is concerned with determining the types of resources needed (both human and materials) and in what quantities for each schedule activity within a work package.
Remember, the activity resource requirements output from the Estimate Activity Resources process is an input to the Develop Human Resource Plan process.