【员工培训与开发】年度培训成本费用预算表（含各月度明细图表）

人力资源管理工具——员工培训与开发,,,,,,,,,,,,,,,,

年度培训成本费用预算表（含各月度、费用明细）,,,,,,,,,,,,,,,,

说明：本工具主要用于制定年度培训成本费用预算，费用主要分为直接成本、间接成本与开发成本三部分，且已经列出费用项目明细，供参考。其中，间接成本中的时间成本、对生产经营影响的成本需要根据企业实际情况折算成相应的金额，如果不好折算，可以作为成本核算的重要参考项目。注：颜色标注部分（灰色除外）及图表为自动生成，请勿录入数据。,,,,,,,,,,,,,,,,

项目分类,项目内容,,8月,8月,8月,8月,8月,8月,8月,8月,8月,88月,88月,88月,年度合计费用（万元）,备注

直接成本,培训师课酬,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,培训教材与资料,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,培训场租,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,培训器材,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,培训文具用品,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,

,受训者学费,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,交通差旅费,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,餐费与饮料费,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,课间休息点心费用,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,

,直接成本合计,,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥8.88,￥88.88,￥8.88,￥88.88,￥888.88,

间接成本,培训管理成本,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,受训人员薪资福利,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,因受训造成的生产力影响,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,主要指因培训带来的一些短期利益损失。

,高层管理者时间成本,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,时间成本也应该折算成金额，或作为参考。

,间接成本合计,,￥88.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,￥8.88,￥88.88,￥8.88,￥88.88,￥88.88,￥888.88,

开发成本,培训项目购买费,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,课程研发费用,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,培训调研投入费用,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,其它开发成本,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,开发成本合计,,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88.88,

,费用合计Sum,,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥88.88,￥888.88,

不可预算费用（按8%计算）,,8%,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥8.88,￥88