No organisation should function without optimising the utilisation of human resource. Human resource utilisation is the process of estimating your organisation's demand for labour and evaluating the size, nature and sources of the supply that will be required to meet that demand. As employees can generally be divided into two distinct groups, that is, direct and indirect contributors to the bottom line of the organisation, manpower planning would encompass the formation of clear job descriptions complete with accountability of each required position. A well-written job description captures the necessary and relevant information that forms the base foundation justifying the need for a particular position in any organisation. It is important to distinguish between the "good to have" and the "need to have".