Mc170203426

1 cost and benefits of traning of Abc...

Direct cost *3 40000*3=120000
Material 50000
Saminar equipment 100000
Refreshment during traning 30000
Direct cost: Traning manger 300000
Clerical staff = (4 clerical staff) 40000*4= 8000
110000
Over head cost ; General orgnization 50000
Compensation for trainees (80 trainees) 10000*80 = 800000 =1260000
Defects average loss2015 average loss 2016
100/m 100*12*500=600000 30*12500= 180000
20/y 20*8000=16000 10*8000=80000
10/y 10*30000=3000000 4*30000=120000
5/y 5*1 million = 5000000 1 million =1000000
6060000 = 138000
6060000-138000
4680000
Benefits
1 the quality of loss of products decrease
2 The number of accident are less
3 After the training program number of order increase
√ (2)
Calculate return on investment
ROI= operating result/ traning cost
Return of investment = 3.71
3)
Calculate total saving on ivestment = operting result - traning cost
Total saving on investment =468000 - 1260000= 3420000