ABSTRACT
One of the most difficult areas in management is to encourage training. At the heart of this problem is the fact that training outputs are often hard to quantify and that costs are difficult to allocate. One remedy would be to quantify the outcomes of training so that the benefits can be more easily seen and assessed. This is a matter for training policy and planning. In relation to costs, there are basically two approaches. The first is to take a simple line and allocate only directly attributable costs to the function. The second is to take an economic approach which involves quantifying benefits and bringing into the calculation production costs and performance costs. In other words, the costing of training can be made as simple or as complicated as you like. Perhaps what determines the approach is whether training in an organization is mainly a matter of short-term courses or one of continuous activity directly linked to performance.
