ABSTRACT
Training is often identified by the type of qualification obtained. It can also be sub-divided into initial, refresher and retraining. The items of training costs will vary from organisation to organisation but in any case training costs may be related to training activity in two ways: to cost centres or to cost units. The cost of training may be established in the first place on a functional or cost basis because this is most convenient for the purposes of budgetary control. Each organisation has to decide on the costing method best suited to its size, technology and structure. Sampling procedures can provide an estimate of the relation between training costs and total costs for a particular type of expenditure. For purposes of cost analysis, the methods of training termed off-the-job', at-the-job' and on-the-job' have different characteristics. Periods of training off-the-job are easily recognisable and, if of significant duration, can be recorded.
