That "directly" is carrying a lot of weight, though. The salesmen have nothing to sell without all of the work of the other employees. I prefer the conception o

That "directly" is carrying a lot of weight, though. The salesmen have nothing to sell without all of the work of the other employees. I prefer the conception of profit and cost in "The Goal": you have throughput (money from sale of your product), inventory (goods in the system not yet converted to sales), and operating expense, the cost of translating raw materials to goods or services (e.g. payroll, cost of electricity for your buildings). In that model it's obvious that salespeople are an expense like everybody else, and the profit from their sales is a reward of the effort of the entire system, not just the salespeople.