In human resources management $($HRM$),$ "making" an employee means:

hiring a person who doesn't yet have all the needed skills to fulfill the role but who can be trained to develop them.

hiring a person who is willing to accept a lower cash compensation for the same job with the other job conditions remaining the same.

hiring an employee who is willing to work from home and shall be paid half the salary than that paid to other employees.

hiring an employee who has all the necessary skills and experience to fulfill the role from day one. hiring a worker who shall simultaneously hold two positions but shall be paid the salary for one, whichever is higher.