When calculating marketing costs, is the payroll of the marketing department taken into account?

Question

Marketing

Actually, when you calculate ROMI or CAC, you only take into account the costs of tools, agencies, advertising, etc. Or do you add to all the costs and the salary fund of the department?

Answer 1

and so and so they
usually include, budgets are everywhere, by the way, they (payroll), by the way, may decrease, and the owners will knock on the head if the costs are underestimated
, but if, all of a sudden, tomorrow there is a presentation of a startup to potential investors ... then you can remember that the department and serves other projects, not only this one

Answer 2

Well, how not to turn it on