The direct costs of training include: teacher fees of trainers, training materials, classroom rent, training equipment and students' travel expenses. Staff training expenses refer to all expenses incurred by an enterprise in education and training for making new employees familiar with the enterprise, reaching the business level required by a specific post, or improving the quality of on-the-job personnel.

In western human resource accounting, the cost of employee training is defined as the development cost of human resources, which refers to all the expenses incurred by enterprises in order to familiarize new employees with the enterprise, reach the business level required by specific positions, or carry out education and training in order to improve the quality of on-the-job personnel.

The expenditure of human resources development costs in enterprises contributes to the increase of employees' knowledge and skills. Therefore, in essence, the cost of human resources development is the investment made by enterprises in human resources, and it is a real investment in human resources. The cost of human resources development mainly includes personnel orientation cost, on-the-job training cost and off-job training cost.

Be able to understand the composition of total training cost, direct cost and indirect cost; It is beneficial to compare and analyze the costs of different training programs and make correct choices; It is helpful to reasonably determine the allocation ratio of funds in the design, implementation, evaluation and management of training projects; Used to analyze and compare the distribution of training funds of employees in different groups;

It is convenient for cost control and cost-benefit comparative analysis. In short, it is necessary to effectively ensure the training needs of enterprises and spend money on the cutting edge. Before the implementation of the training plan, enterprises must fully grasp the relevant information of training expenses in order to do a good job in the preparation of employee training expenses budget.

Provide strong financial support for the development of enterprise training, ensure the implementation of training plan materially, and continuously improve the actual effect and economic benefit of employee training.