This chapter provides a rationale for analysing financial and human resources in higher education, and an overview of the analytical framework proposed for conceptualising these issues in the OECD Higher Education Resources Project. Investment in higher education in OECD countries has increased substantially over the last 20 years, largely as a result of higher enrolment, increasing costs, government priorities related to skills, and research and innovation. Public authorities across the OECD regularly need to make decisions about how to mobilise, allocate and monitor the use of resources in higher education. In this context, knowledge of international trends, alternative policy approaches, and evidence from research, evaluations and the practical experience of peers in other countries can be invaluable for domestic policy making. Such information is currently dispersed and often difficult to access. The OECD Higher Education Resources Project – informed and guided by the analysis in this report – aims to respond to this situation by providing an accessible international evidence base for policy makers and targeted system-specific analyses.