Employee Training Costs (OI7390)

This metric is intended to capture the funds spent by the organization to train its employees during the reporting period.

These costs should not include salary/payroll expenses that are incurred during the training hours. Training costs vary widely depending on level of services provided to participants, whether an organization has staff dedicated to engage employer networks, the level of need in the community where the program is located requiring more outreach, or provision of financial support to participants. These factors can make comparisons in employee training costs across organizations difficult if not accompanied by additional metrics that specify level of services provided as well as level of local need.

This metric aligns with SASB HC0101-15: Average training and development expenditure per full time employee.