This is more a question of supply and demand. If you consider your problem to be the following: You need the following amount of work done per week: Accounting

This is more a question of supply and demand. If you consider your problem to be the following: You need the following amount of work done per week: Accounting: 40 hrs HR: 40 hrs Marketing: 80 hrs Sales: 160 hours Software Development: 160 hours Your job is to now cover these hours in the most efficient way possible.