This document discusses several pitfalls and problems with calculating return on investment (ROI) for training programs. It notes that determining costs, time frames, and how to measure impacts like lowered productivity during training can be challenging accounting questions. Simply measuring costs vs benefits may not capture the full value of training investments if skills decay over time or other variables influence outcomes. The document advises identifying expected outcomes upfront, using valid and reliable measures, and determining if a complex ROI analysis is truly worthwhile given its costs and limitations as a valuation method.

1. Training Return on Investment (ROI) Pitfalls & Problems