Performance achievement is used to determine the cost paid by the company for the training plan, mainly because it is a key indicator to measure the training effect and determine the return on investment. By comparing the performance changes of employees before and after training, we can determine the improvement degree of training plan on employees' ability and work efficiency.

In addition, the performance results can also be used to evaluate the feasibility and effectiveness of the training plan, so as to decide whether it is necessary to adjust or improve the training plan. Therefore, taking the performance results as the basis for determining the company's training expenses is helpful to ensure the rationality and effectiveness of training investment.