When the 格助詞（かくじょし） (case marking particle) と is used to highlight a 結果（けっか） ‘result’, it regularly translates to ‘as’ in English. This nuance of ‘as’ simply assumes that (A) is a plain or unchanging fact from which something (usually an opinion or evaluation) is based. Combining this nuance of と with して (the conjugation form of する
will present (A) as the base point from which (B) can be determined.
Despite being a combination of several individual parts, として
is often considered to be a 副助詞（かくじょし） (adverbial particle) by itself, meaning that it will most often be seen connected directly to nouns.
As a friend, Miki is awesome.
You can use this game console as a DVD player.
works in the same way as a 副助詞（かくじょし）, it may be connected directly to a second noun to express that (B) is something functioning as (A).
People who hurt animals are a failure as humans.
This is the goal as a company.
This 結果（けっか） ‘result’ use of と regularly appears when one particular aspect of something is being highlighted (while other aspects still exist). This simply means that nothing apart from (A) is being considered when expressing (B).
Tanaka-san is a nice person as a friend, but not as a senpai.