Resources are important for manufacturing as that is what carries out work at a step in a route. The resource model in AX2012 can be different types Vendor, Human resource, Machine, Tool, Location. A resource that is a vendor is linked to the vendor master which is important for sub-contracting scenarios. A resource that is a human resource is linked to a worker in HRM.
This video gives a quick walk through creating a resource
I’m using AX2012 R3 in this walk through and if you are using AX2009 or prior you will notice a lot of differences as there was a lot of re-modeling done in AX2012. The concept of work center and work center groups from prior versions are equivalents to resource and resource group in AX2012.