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Carnevale, Anthony P.; Schulz, Eric R. – Training and Development Journal, 1990
This special report looks at what is wrong with traditional accounting for training and offers a new model--the consensus accounting model--to help measure the costs and benefits of training. (60 references) (Author)
Descriptors: Accountability, Corporate Education, Cost Effectiveness, Outcomes of Education
Fauley, Franz E. – Training and Development Journal, 1975
The article defines the major elements (fundamental questions, basic assumptions, anticipated costs, projected savings, and return on investment) of a cost model, discusses the function and importance of each of these elements, and illustrates the development and construction of a cost model through an analysis of a hypothetical speed reading…
Descriptors: Accountability, Cost Effectiveness, Educational Programs, Expenditure per Student