ABSTRACT
Costing and evaluation of training in a business is important to managers requiring competent staff, to accountants seeking to give financial guidance to the business manager, and to training specialists seeking to carry out their training function in such a way as to ensure that it makes the best possible contribution to the profitability of the business. Knowledge of the learning process is now so well developed that, given a stated training requirement, it is usually possible to say clearly what would be the most effective combination of training methods. The art or science of the training specialist is to adopt those methods of training and learning which, in the particular situation, cost a good deal less than the value they will achieve in terms of reduced learning time, improved learning and higher performance. The management of a factory manufacturing a domestic product has recognised the need to improve the productivity of the assembly department.
