Standards and ontologies for manufacturing understand resources differently. Because of this heterogeneity, misunderstandings arise concerning the basic features that characterize them. The purpose of the paper is to investigate how to ontologically model resources with the goal of facilitating the development of knowledge representation models for manufacturing. By reviewing the literature, we discuss and compare three approaches for the representation of resources depending on whether they are conceived in connection to either processes, plans or goals. By addressing the advantages and (...) shortcomings of each view, we present a unifying perspective to enable the modeling of resources in an integrated manner. In this way, the intended meanings of the used notions are harmonized and, as a result, one can facilitate multiple experts to interact e.g., via data sharing and/or data integration procedures. Differently, by keeping three separated views, there is no guarantee that data coming from different parties will share common meanings even if the same terms are used. By the end of the paper, we present a case study to show the application of our approach and to compare it with an existing ontology for manufacturing. (shrink)