The production of goods and services may take many forms. It could be the manufacturing of one or more outputs by combining inputs such as labor, capital, and other goods. It could be described as providing a service such as a forestry consultant, charter boat fishing captain, medical doctor, tax accountant, or lawyer. Whether it is the manufacturing of a good or the process of providing a service, the production system is the conversion of a set of inputs into outputs. A competent manager, or for that matter a competent employee, of any business – for profit or not-for-profit, forestry consultant or outdoor recreation, etc. – will search for ways to do this in generally the most resource efficient manner.