Multiple users working remote on one mac?
If your plan is development using Xcode , then forget about multiple users on a single mac, because of 2 reasons 


Multiple instances of XCode will make the system slow ,
even if you solve issue 1 buying adding lots of RAM and a powerful processor, the iOS simulator won't allow us to run more than 1 instance at a time. 


So developers will face issue while developing. The best option for you for to reduce initial cost is go for multiple mac mini's with non-Apple displays and keyboard.

Hope this helps