As an investment behavior of enterprises, training emphasizes input and output. Training effect refers to the benefits that enterprises and trainees get from training, that is, the difference between training output and training input. In fact, the training cost is not only reflected in the direct investment of funds, but the biggest cost of training is actually the production and working time lost by employees because of participating in training. Plus training travel expenses, it accounts for about 80% of the total cost, while the direct cost of training, including the cost of curriculum design and development, only accounts for a small part of the total cost. Therefore, the neglect of training demand analysis is actually caused by the lack of clear goals for training means and effects. It can even be considered that if the analysis of training needs is ignored, training is only regarded as pure cost consumption, rather than an effective investment in human resource development. The purpose of cost analysis is to get the best effect with the least cost.