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E-learning ROI: The true cost of an employee

An important step in calculating ROI is calculating costs to create Learning.  The cost of internal employees is a very important part of that cost.  When doing a project plan, I've found it helpful to calculate the hourly cost of the employee including bonuses, benefits, taxes, etc.   Here's a spreadsheet I have used.  Please test it and let me know if I made any mistakes in the comments and I'll fix them.  Also any recommendations for improvement are also appreciated.  

2008 ASTD State of the Industry Report

ASTD has released its 2008 State of the Industry Report online for ASTD members.  Here are my quick notes. 

What are organizations doing to handle the knowledge transfer as Baby Boomers retire?

I recently posted this question to the ASTD National group on Linked In:

Workforce Demographics drive workforce training

Changing workforce demographics will drive the workforce training function over the next ten years. As noted by the Popuplation Reference Bureau, “The U.S. is getting bigger, older and more diverse.” Major demographic trends that are affecting the workforce are:
  • Increasing number of employees is retiring. Losing critical institutional knowledge can place the organization at risk. Transferring knowledge between generations is a critical capability in today’s organizations.
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