When building a marketing strategy, do you include the marketing employees in the budget or just the project costs?

I am getting really confused with operational versus overhead and indirect costs. When a company designs a strategy, should it include the costs of the employees? Or are the employees left out because they are necessary to complete the work (indirect labor)?. I understand that a marketing employee is overhead, but... show more I am getting really confused with operational versus overhead and indirect costs. When a company designs a strategy, should it include the costs of the employees? Or are the employees left out because they are necessary to complete the work (indirect labor)?. I understand that a marketing employee is overhead, but is it also an operational requirement? Meaning, if you want to have marketing activities, you will need to hire a marketing person to execute on those activities. Therefore, the marketing employee is an ongoing operational expenses and any project or marketing spending (i.e. advertising, social marketing, seo) is a separate expense?
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