This terminology comes from project management. An employee's work hours are finite. In an effort to estimate delivery dates and prioritize work, project manage

This terminology comes from project management. An employee's work hours are finite. In an effort to estimate delivery dates and prioritize work, project management allocates 'resources' to work items the same way that hardware or funds are allocated; over-allocation should be a warning sign to competent management. It's simply jargon in that particular field, that sometimes leaks into other workplace conversations.