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Developing Expertise in
Work-Based Learning and
Teaching Assessment (DELTA)
www.deltaproject.eu

1.3.Costs of dual training for the company return of investment

To master the current and future economic challenges the commitment in the dual vocational training is an
important step. A cost benefit consideration and a comparison of the dual vocational training system in
main responsibility of enterprises with the school driven system makes it obviously that the dual training is
the cheaper solution. Namely this is the demand oriented qualification of the employees. Thus is prevented
that valuable human potential gets lost and employees migrate in the (European) foreign countries, move
away and weaken the economic power of their own country. Dual vocational training is a cost-effective
instrument for ensuring a reservoir of young skilled labour. The fundamental rule here is: The more practical
and task-oriented the training is, the greater the direct benefits will be to the enterprise and the trainee.

EXPENDITURES

a. Personnel expenditure for trainees: b. Personnel expenditure of the full-time training personnel:
● Training allowance ● Wages and salaries
● Legal social benefits ● Legal social benefits
● Agreed and voluntary social ● Agreed and voluntary social benefits
benefits

c. Personnel expenditure of the additional d. Other costs:
training personnel. ● Rent and energy
● Material and documents
● Fees and contributions
● Administrative expenditures etc.

YIELDS

a. Detectable productive output paid by the b. Other outputs:
client. ● Productive collaboration in the technical department

c. Personnel expenditure of the additional d. Opportunity output:
training personnel ● Minimisation of personnel acquisition costs
● Stabilisation of the wage and salary structure
● Stabilisation of the wage and salary structure
● Saving of training costs
● Qualifications to adapt external employees
● Minimisation of miscasting and follow up costs
● Reduction of fluctuation costs
● Improvement of the attractively of the enterprise

IO2:​ ​Toolbox for Tutors and Mentors DELTA - 2017-1-UK01-KA202-036810 Seite 6

This project
has been funded with support from the European Commission. This
publication [communication] and all its contents reflect the views only of the author,
and the Commission cannot be held responsible for any use which may be made of the information