This can be a tricky subject as many factors come into play:
Financial – What packages are going to be offered? Point to note, the better the offer the more people will be attracted by it.
Prioritisation – If hiring to fill multiple positions, what order will be used? Generally speaking, managers are hired before the workforce, but this is not always the case.
Training – Will training be required, how will this be delivered and at what cost?
Timing – The worst time to recruit is when you desperately require manpower. Through forward-planning it is possible to stay ahead of the curve.
Availability – Some employment positions are easier to fill than others, this anomaly needs to be factored in.
As you can see there are many elements that come into play when analysing recruitment needs. Ideally these should be documented and presented to a person in authority. This will allow them to make sound employment decisions.