Which of the following resources are most difficult to manage. 1. Goods / Equipment 2. Financial 3. Manpower

In my opinion, from business point of view it is manpower. Since goods or equipment can be replace or replenish at and when it is need and we can have control on it. Finance can be handle in most of worse situation. But you cannot control manpower especially if that person move from the business which plays crucial role. Also, it is most difficult task to please human begin as we never get satisfied.