Human resources, meaning skills and activities of an individual, are the thing that secures competitive advantage to a business subject. The discussion on human resources is important for contemporary business because most of the employers see human potential as a cost, without considering benefits they could bring. It is important to examine their importance for tourism because contemporary tourism has a significant impact on social and economic development and is considered to be the most profitable and fastest growing activity. Also, it has an important share in Republic of Croatia's GDP, where it became more important with every year. In one hand, investing in human resources can bring advantage to a business subject and lead it in front of its competitors. In the other hand, human potential is also considered as the most expensive and most problematic resource because it demands constant investing and clever management. Therefore, tourism management requires caring about business philosophy and carefully picked and loyal employees, as well as their education and satisfaction, because positive emotions lead to higher productivity rates and profitability. Logically, all of these lead to higher consumer satisfaction. In the end, this paper also deals with the problems that are faced when managing human resources, like undeveloped education system for workers, sex discrimination and season employment.