You keep hearing this word at least you think it is a word. It keeps bugging you because everyone around you knows how to pronounce it and understands what it is. Let's break the phrase down into its independent parts. Sometimes when we look at business we get isolated into a particular focus or understanding and forget about all the other key components, which contribute to an organization's success.
Accounting is only one of the functions of the business, yet a critical role.
Marketing is only another, yet as critical. Likewise, is the manufacturing process, supply chain, human resources, digital infrastructure, etc., etc. It needs to do this efficiently and effectively to be successful in today's business environment. Resources consist of money, people, buildings, equipment, inventory, computers, info, reports, knowledge, etc. I like to describe it as being all those assets that assist in bringing about a desired result.