The opportunity cost of trainees' participation in training includes: it takes a certain amount of time for on-the-job employees to participate in training, some need full-time, some need part-time, and some training takes place in their spare time, but trainees often need to leave work early or ask for leave. In addition, employees who participate in training often can't work hard. Therefore, these will bring certain losses to the production and work of enterprises.
Classification of training expenses:
Direct training expenses refer to the sum of all expenses directly used by trainers and trainees during the implementation of training organization. Such as the cost of training teachers, students' transportation, accommodation, printing and purchasing of teaching materials, and other expenses in the process of training implementation.
Indirect training cost refers to the sum of all expenses paid by enterprises outside the implementation process of training institutions. Such as the design cost of training project, the management cost of training project, the salary and welfare of students during training, the evaluation cost of training project, etc.