Resources are plannable employees, machines or cells that you link to a plan board. You usually use resources in vPlan not only for assigning tasks, but also for mapping your plannable capacity. A resource therefore has a schedule.
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Users are people who have a login account for vPlan. In addition to planners, these could also be system administrators, sales employees or external parties.
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However, a resource can also be a user. If you want your plannable resources (e.g. employees) to also carry out the planning in vPlan, you give them a login account for vPlan.
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You can link a login account to a resource, so that vPlan knows that the user is also a plannable resource. You can read how you can link this in the application in this article: How do you link a resource to a user?
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Note
vPlan's pricing model is based on resources linked to a planning board. Your subscription is therefore not based on the number of users, as is the case with many other web applications.