We have been learning in class about reaching a constrained optimization for profit through hiring employees until their marginal resource cost equals their marginal revenue product. Companies hire employees that, due to the nature of their jobs, do not increase the productivity of the company, such as janitors or grounds maintenance. To use a specific example- a manufacturing company hires an accountant in order to do work created by new tax legislation or accounting regulations which were previously not met by the company. He or she will not increase the output of the company, but serves a supporting function. Does this mean that production is more than just output?