This idea is about Resource Group creation
Take an example of an organization with multiple companies under one parent organization. The organization is following environmental builds strategy like PROD, PRE-PROD, UAT, DEV and R & D. So these will be my parent resources. Under these parent resources, I will create company wise child resources like Company1Resource, Company2Resource and so on. Under Company will be project wise resources like Project 1, Project 2 and so on and under project will be my actual resources. So the hierarchy will be PROD -> Company1 -> Project1 -> Resource and so on.
I am attaching a PDF for better representational purpose. In my opinion this hierarchy will be good for management purpose. If any projects gets closed/cancelled then we can de-allocate resources assigned resources to that project only.
The further step would be generating a graphical representation of the resource allocation which will give a clear picture of resource allocation to a cloud administrator/enterprise architecture/top management and so on.