Answer: (1) Collection of training expense information Before preparing the training budget plan, the following information related to employee training should be collected:

① Collect information of employees who need to participate in external training of the company. That is, collect all possible expenses of employees who need to participate in external training, such as tuition, materials, visits, transportation, accommodation and other expenses.

(2) Collect information about the expenses that may occur when the enterprise and its subordinate departments organize training within the enterprise. Including all kinds of training courses to be held by the company, cost information of training venues, hiring lecturers, purchasing teaching materials, etc.

(3) Collect data on the purchase of new venues, new facilities, new equipment and new instruments required for enterprise training. These data mainly involve tangible capital costs and intangible capital costs.

(2) Training cost-benefit analysis method.

There are many methods that can be used to analyze the cost-effectiveness of enterprise training, mainly including the following three:

(1) You can use the research results of professional technology and the changes of production practice activities to confirm the benefits obtained by the training plan;

(2) Before the enterprise invests resources on a large scale, it evaluates the benefits of some trainees through experimental training;

③ Observation of successful employees can help enterprises determine the performance differences between successful and unsuccessful employees.