List of Tables

1.1 Use of Seasonal Patterns to Forecast Monthly and YTD Sales
1.2 Operating Report for a Company
1.3 Sample Scorecard for a Company
1.4 Simplified Income Statement
1.5 Simplified Balance Sheet
1.6 Simplified Cash Flow Statement
1.7 Comparison of Income Statements on Cash and Accrual Bases
1.8 Income Statement for a Learning Function
1.9 Calculation of Hourly Labor Rate Where All Employees Are Full-Time
1.10 Calculation of Hourly Labor Rate Where Some Employees Are Part-Time
1.11 Calculation of Hourly Labor Rates with Subgroups
1.12 Calculation of Hourly Labor & Related Rate with Subgroups
1.13 Calculation of Attributable Hours
1.14 Calculation of Attributable and Nonattributable L&R Costs
1.15 Calculation of Attributable and Nonattributable Overhead Costs
1.16 Calculation of Burden Rate
1.17 Annual Budget Showing Attributable and Nonattributable Expenses
1.18 Importance of a High Variable-Cost Structure
3.1 Worksheet for Enterprise Cost Data
3.2 Enterprise Learning Expenditures for 2016 (Summary)
3.3 Enterprise Training Expenditures for 2016 (Some detail)
3.4 Enterprise Learning Expenditures for 2016 by Business Unit
3.5 Determination of Corporate Costs to Be Allocated
3.6 Allocation of Corporate Program Costs
3.7 Determination of Corporate Costs to Be Allocated (with significant vendor costs)
3.8 Allocation of Corporate Program Costs (with significant vendor costs)
3.9 Worksheet for Program Costs
3.10 Enterprise Program Costs (table)
3.11 Worksheet for Resource Data
3.12 Summary of Enterprise Learning Resources (high level)
3.13 Summary of Enterprise Learning Resources (with some detail)
3.14 Summary of Enterprise Learning Resources (for Corporate and Business Units)
3.15 Enterprise Learning Resources by Location
3.16 Worksheet for Participant Data by Source
3.17 Worksheet for Participant Data by Participant’s Business Unit
3.18 Enterprise Participation in Learning for 2016 (summary)
3.19 Employee Participation in Learning for 2016 (detail)
3.20 Including Opportunity Costs As a Note on the Learning Expenses Slide
4.1 Preliminary Findings on Organizational Goals, Priorities, and Learning Impact
4.2 Preliminary Prioritization of Learning for Next Year: Include or Not?
4.3 Preliminary Strategic Alignment
4.4 Strategic Alignment of Learning to Organization Goals (A)
4.5 Strategic Alignment of Learning to Organization Goals (B)
4.6 Strategic Alignment of Learning to the Organization’s Goals Summary Matrix
4.7 Summary of Strategic Alignment of Learning to Organization Goals (A)
4.8 Summary of Strategic Alignment of Learning to Organization Goals (B)
4.9 Summary Strategic Alignment of Learning to Business and HR Goals
5.1 2017 Business Case for Strategically Aligned Learning (with Impact of Corporate Goals on Net Income)
5.2 2017 Business Case for Strategically Aligned Learning
5.3 2017 Business Case for Aligned and Unaligned Learning
5.4 2017 Business Case for Learning
5.5 2017 Summary Business Case for Learning
5.6 2017 Business Case for Learning without Dollar Impact for Leadership (Alternative A)
5.7 2017 Business Case for Learning without Dollar Impact for Leadership (Alternative B)
5.8 2017 Business Case for Learning without Any Dollar Impacts5.92017 Business Case for Learning Using Qualitative Impacts
5.10 2017 Business Case for Learning with Significant Unaligned Learning (Scenario 1)
5.11 2017 Business Case for Learning with Significant Unaligned Learning (Scenario 2)
5.12 2017 Business Case for Learning—Step 1: CEO, Senior Executive, Governing Board Input
5.13 2017 Business Case for Learning—Steps 2, 3: Owner Input and Your Initial Recommendations
5.14 2017 Business Case for Learning—Steps 4, 5: Owner Agreement and Draft Business Case for Strategically Aligned Learning
5.15 2017 Business Case for Learning—Steps 6, 7: Add Unaligned Learning and Other Costs. Obtain Final Approval for Complete Business Case
6.1 Vega Corporate University 2016 Financial Performance
6.2 Vega Corporate University 2017 Budget for Learning
6.3 Vega Corporate University 2017 Staffing Plan
8.1 Measurement Strategy Matrix for Course-Specific Measures
8.2 Calculation of Actual Gross and Net Benefits for Leadership Courses
8.3 Calculation of Planned Gross and Net Benefits for Leadership Courses
8.4 Planned Net Benefits for the 2017 Highest Priority Programs
8.5 2016 Performance Against Plan for Impact, Participants, and Net Benefits
8.6 2017 Plan versus 2016 Estimated Actuals for Impact, Participants, and Net Benefits9.1Simple Program Report for Reducing Injuries
9.2 Program Report for Increasing Sales
9.3 Simple Operations Report for L&D
9.4 Expanded Operations Report for L&D
9.5 Summary Report for L&D
10.1 Costs, Revenue, and Profit for a Representative Firm Manufacturing Desks
10.2 Investment Analysis for Five Proposed Projects
10.3 Summary of Options to Meet the Learning Objectives
10.4 ROI Ranking for Five Equal Priority, Strategically Aligned Programs
10.5 Ranking by Net Benefit
10.6 Options Available to Improve Customer Support
11.1 Detailed Costs for 1–41 Participants
11.2 Cost Summary for 1–80 Participants
11.3 Cost Summary for an ILT Course with up to 5,000 Participants and Constant Marginal Costs
11.4 Schedule of Increasing Marginal Costs for Instructor and Room
11.5 Cost Summary for an ILT Course with up to 10,000 Participants and Increasing Marginal Costs
11.6 Cost Summary for a WBT Course with up to 5,000 Participants
11.7 Scale Required to Avoid a Marginal Loss
11.8 The Decision to Cancel a Course: Four Scenarios
11.9 The Decision to Cancel a Course: Four Scenarios with Development Cost Already Incurred
11.10 The Decision to Cancel a Course: Four Scenarios with Development Already Underway
11.11 Impact of Fixed Cost and Scale on ILT
11.12 Impact of Fixed Cost and Scale on WBT
9.3 Simple Operations Report for L&D
9.4 Expanded Operations Report for L&D
9.5 Summary Report for L&D
10.1 Costs, Revenue, and Profit for a Representative Firm Manufacturing Desks
10.2 Investment Analysis for Five Proposed Projects
10.3 Summary of Options to Meet the Learning Objectives
10.4 ROI Ranking for Five Equal Priority, Strategically Aligned Programs
10.5 Ranking by Net Benefit
10.6 Options Available to Improve Customer Support
11.1 Detailed Costs for 1–41 Participants
11.2 Cost Summary for 1–80 Participants
11.3 Cost Summary for an ILT Course with up to 5,000 Participants and Constant Marginal Costs
11.4 Schedule of Increasing Marginal Costs for Instructor and Room
11.5 Cost Summary for an ILT Course with up to 10,000 Participants and Increasing Marginal Costs
11.6 Cost Summary for a WBT Course with up to 5,000 Participants
11.7 Scale Required to Avoid a Marginal Loss
11.8 The Decision to Cancel a Course: Four Scenarios
11.9 The Decision to Cancel a Course: Four Scenarios with Development Cost Already Incurred
11.10 The Decision to Cancel a Course: Four Scenarios with Development Already Underway
11.11 Impact of Fixed Cost and Scale on ILT
11.12 Impact of Fixed Cost and Scale on WBT
11.13 Impact of Downward Revision to Scale
11.14 Impact of Upward Revision to Scale
11.15 Impact of Revision to Scale When Fixed Cost = $0[…]

Appendix A
Enterprise Learning Data Template

Appendix B
1. Learning’s Contribution to 2016 Results
2. 2017 Summary Business Case for Learning
3. Impact of Learning on 2016 Results
4. Corporate University 2016 Financial Performance
5. Strategic Alignment of Learning to Organization Goals
6. 2017 Business Case for Learning
7. Enterprise Learning Expenditures for 2016 and 2017
8. Enterprise Expenditures by Area
9. Enterprise Learning Resources for 2016 and 2017
10. Corporate University and Business Unit Learning Resources for 2016 and 2017
11. 2017 Corporate University Budget
12. 2017 Corporate University Staffing Plan
13. Measurement Strategy Matrix for Course-Specific Measures