Training budget can be divided into two situations: 1, generalized training budget: it is extracted according to a certain proportion of total expenses, such as 3-8% of annual personnel expenses, 0.5-3% of annual turnover and 5- 10% of annual profit. If this extraction method continues, it will be of great reference value, and of course it will be adjusted in consideration of the company's performance. 2. Narrow training budget: It is also a relatively acceptable practice to formulate the cost budget of each training activity item by item according to the annual training plan, which has a slightly heavy workload and is suitable for companies with smooth training work. The quotation of marketing courses and the establishment of supplier database ensure the realization of this work. When making the training budget, we should communicate with the financial department on this topic. Training fees generally include lecturer fees, teaching materials fees, travel expenses, venue fees, equipment fees, tea and catering fees, etc. A training course should fully consider these costs and make a rough budget. After the budget is obtained, 10-20% can be increased on the basis of the total amount, leaving some flexibility. When making the training budget, many factors should be considered, such as the company's performance development, the total training cost of the previous year, the per capita training cost and so on. On the basis of last year, according to the progress of training work, the training budget will be increased or decreased in proportion.