Resource planning consists of accumulating, arranging, allocating and organizing the financial resources, physical resources, human resources and information and communication technology. The overall distribution of resources within an organization determines successfully implementing a new strategy so planning the use of the necessary resources for this operation is very important. In any organization resources are limited, so part of the reason for resource planning is to make sure the organization gets the best out of them.

Resource planning is carried out at two levels: corporate and operating. At the corporate level the resources are allocated between the different parts of the organization, i.e. between the different businesses. At the operating level resources are allocated to the different departments.

Resource planning is linked to the evaluation of a strategy since, without the necessary resources to implement the strategy there is no sense in trying to put it into operation. A resource plan sets out to show how the resources within an organization can be best used in order to pursue its agreed strategies.