Calculation of training costs and benefits;

The training expenses of enterprise employees include: ① Direct expenses, including the wages and benefits of all employees who participate in the training, such as trainees, trainers, consultants, project designers, etc., the expenses of materials and facilities used for training, the expenses of renting or purchasing equipment or classrooms, and transportation expenses. (2) Indirect expenses, including general office supplies, facilities, equipment and related expenses, transportation expenses and various expenses not directly related to training, and salaries of managers, administrators and service personnel of the training department not directly related to training.