You are adding an entry to the backend menu. To do so you open a core etc/adminhtml/menu.xml file as a reference. In the file you see the node:
A. The menu item will only be visible to users who are assigned to a role with access to the matching ACL resource
B. The menu item will only be visible if the class method specified by the resource returns a true value
C. The last selected menu item for a user is stored in the DB so the previously visited page can be restored on the next login D. The resource is used to locate the correct translation for the attributes listed in title=”…”