Training cost refers to all expenses incurred by an enterprise in the process of employee training, including the preparation work before training, the implementation process of training, and the effect evaluation after training. Direct training cost refers to the sum of all expenses incurred in the training organization and implementation. Indirect training cost refers to the sum of all expenses paid by enterprises outside the implementation process of training institutions.

First, the meaning of training costs

Training cost refers to all expenses incurred by an enterprise in the process of employee training, including the preparation work before training, the implementation process of training, and the effect evaluation after training.

Direct training expenses refer to the sum of all expenses directly used by trainers and trainees during the implementation of training organization. Such as the cost of training teachers, students' transportation, accommodation, rental of classroom equipment, printing and purchasing of teaching materials, and other expenses in the process of training implementation.

Indirect training cost refers to the sum of all expenses paid by enterprises outside the implementation process of training institutions. Such as the design cost of training project, the management cost of training project, the salary and welfare of students during training, the evaluation cost of training project, etc.

Second, the composition of training costs

In western human resource accounting, the cost of employee training is defined as the development cost of human resources, which refers to all the expenses incurred by enterprises in order to familiarize new employees with the enterprise, reach the business level required by specific positions, or carry out education and training in order to improve the quality of on-the-job personnel. The expenditure of human resources development costs in enterprises contributes to the increase of employees' knowledge and skills. Therefore, in essence, the cost of human resources development is the investment made by enterprises in human resources, and it is a real investment in human resources.

The cost of human resources development mainly includes personnel orientation cost, on-the-job training cost and off-job training cost.

(a) Personnel orientation costs

Directional cost, also known as pre-job training cost, is the cost paid by enterprises to educate and train employees in enterprise history, enterprise culture, rules and regulations, business knowledge and business skills. Including the salaries of trainers and trainees, education management fees, learning materials fees, depreciation fees for educational equipment, etc.

(b) On-the-job training costs

On-the-job training cost is the cost of on-the-job training. Including the salaries of trainers and students, the cost of materials consumed in training, the cost of books and materials for students to participate in amateur learning, tuition fees, etc.

On-the-job training often involves the problem of opportunity cost, which refers to the loss caused by the reduction of work efficiency and the loss to enterprises due to the influence of on-the-job training on relevant departments or personnel. For example, the loss caused by relevant personnel leaving their original posts, the impact of trainees' inefficiency or operational errors on the whole production line, and even the impact on the output and quality of the whole production process.

(c) Full-time training costs

Off-the-job training expenses are the expenses paid by enterprises for off-the-job training of employees according to the needs of production work. Full-time training can take various forms according to the actual situation, such as entrusting other units to train, entrusting relevant education departments to train or organizing training by enterprises themselves.

According to the training methods adopted, the cost of off-the-job training can be divided into internal training cost and external training cost. Internal off-the-job training fees include the salaries of trainers and trainees, training materials fees, management fees of special training institutions, etc. External full-time training fees include training fees, wages, travel expenses, subsidies, accommodation fees, information fees, etc. charged by training institutions. Trainee.

The training cost is closely related to the position held by the trainees in the enterprise, the training level they receive and the training unit.

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