Directorate of distance education master of business administration

Level 5 - Evaluation of Return on investments (ROI) on training
  
This is the ultimate level of assessment of training programs in 
which the financial gains directly resulted out of a training program 
would be validated against the total cost incurred in conducting the 
program including trainers’ fees, trainees’ paid work time and other 
related expenditure. Usually the benefits are measured in terms of the 
amount saved in the year after the training is completed.  However, there 
are obvious difficulties in calculating the ROI because it may be difficult 
to determine how much of the benefits are strictly due to the training 
programs.