There are several distinct operations carried out by a filesystem resource manager:
Most of these operations are either very trivial or nonexistent in a non-filesystem manager. For example, a serial port driver doesn't worry about mount point, pathname, or directory management. Its data element content management consists of managing the circular buffer that's common between the resource manager and the interrupt service routine that's interfacing to the serial port hardware. In addition, the serial port driver may worry about things like devctl() functionality, something that's rarely used in filesystem managers.
Regardless of whether the filesystem that we're discussing is based on a traditional disk-based medium, or if it's a virtual filesystem, the operations are the same. (A virtual filesystem is one in which the files or directories aren't necessarily tied directly to the underlying media, perhaps being manufactured on-demand.)
Let's look at the operations of the filesystem in turn, and then we'll take a look at the detailed implementation.