人力資源管理工具——員工培訓(xùn)與開(kāi)發(fā),,,,,,,,,,,,,,,,

年度培訓(xùn)成本費(fèi)用預(yù)算表（含各月度、費(fèi)用明細(xì)）,,,,,,,,,,,,,,,,

說(shuō)明：本工具主要用于制定年度培訓(xùn)成本費(fèi)用預(yù)算，費(fèi)用主要分為直接成本、間接成本與開(kāi)發(fā)成本三部分，且已經(jīng)列出費(fèi)用項(xiàng)目明細(xì)，供參考。其中，間接成本中的時(shí)間成本、對(duì)生產(chǎn)經(jīng)營(yíng)影響的成本需要根據(jù)企業(yè)實(shí)際情況折算成相應(yīng)的金額，如果不好折算，可以作為成本核算的重要參考項(xiàng)目。注：顏色標(biāo)注部分（灰色除外）及圖表為自動(dòng)生成，請(qǐng)勿錄入數(shù)據(jù)。,,,,,,,,,,,,,,,,

項(xiàng)目分類,項(xiàng)目?jī)?nèi)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,年度合計(jì)費(fèi)用（萬(wàn)元）,備注

直接成本,培訓(xùn)師課酬,,￥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,

,培訓(xùn)教材與資料,,￥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,

,培訓(xùn)場(chǎng)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,

,培訓(xùn)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,

,培訓(xùn)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,

,受訓(xùn)者學(xué)費(fèi),,￥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,

,交通差旅費(fèi),,￥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,

,餐費(fèi)與飲料費(fèi),,￥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,

,課間休息點(diǎn)心費(fèi)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,

,直接成本合計(jì),,￥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,

間接成本,培訓(xùn)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,

,受訓(xùn)人員薪資福利,,￥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,

,因受訓(xùn)造成的生產(chǎn)力影響,,￥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,主要指因培訓(xùn)帶來(lái)的一些短期利益損失。

,高層管理者時(shí)間成本,,￥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,時(shí)間成本也應(yīng)該折算成金額，或作為參考。

,間接成本合計(jì),,￥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,

開(kāi)發(fā)成本,培訓(xùn)項(xiàng)目購(gòu)買(mǎi)費(fèi),,￥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,

,課程研發(fā)費(fèi)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,

,培訓(xùn)調(diào)研投入費(fèi)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,

,其它開(kāi)發(fā)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,

,開(kāi)發(fā)成本合計(jì),,￥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,

,費(fèi)用合計(jì)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,

不可預(yù)算費(fèi)用（按8%計(jì)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