List of Tables

1.1 Use of Seasonal Patterns to Forecast Monthly and YTD Sales 26
1.2 Operating Report for a Company 28
1.3 Sample Scorecard for a Company 30
1.4 Simplified Income Statement 32
1.5 Simplified Balance Sheet 34
1.6 Simplified Cash Flow Statement 36
1.7 Comparison of Income Statements on Cash and Accrual Bases 39
1.8 Income Statement for a Learning Function 44
1.9 Calculation of Hourly Labor Rate Where All Employees Are Full-Time 50
1.10 Calculation of Hourly Labor Rate Where Some Employees Are Part-Time 51
1.11 Calculation of Hourly Labor Rates with Subgroups 52
1.12 Calculation of Hourly Labor & Related Rate with Subgroups 53
1.13 Calculation of Attributable Hours 56
1.14 Calculation of Attributable and Nonattributable L&R Costs 58
1.15 Calculation of Attributable and Nonattributable Overhead Costs 59
1.16 Calculation of Burden Rate 60
1.17 Annual Budget Showing Attributable and Nonattributable Expenses 63
1.18 Importance of a High Variable-Cost Structure 66
3.1 Worksheet for Enterprise Cost Data 99
3.2 Enterprise Learning Expenditures for 2010 (Summary) 100
3.3 Enterprise Learning Expenditures for 2010 (Some detail) 101
3.4 Enterprise Learning Expenditures for 2010 by Business Unit 102
3.5 Determination of Corporate Costs to Be Allocated 105
3.6 Allocation of Corporate Program Costs 105
3.7 Determination of Corporate Costs to Be Allocated
(with significant vendor costs)
106
3.8 Allocation of Corporate Program Costs (with significant vendor costs) 106
3.9 Worksheet for Program Costs 108
3.10 Enterprise Program Costs (table) 110
3.11 Worksheet for Resource Data 113
3.12 Summary of Enterprise Learning Resources (high level) 114
3.13 Use of Seasonal Patterns to Forecast Monthly and YTD Sales 114
3.14 Summary of Enterprise Learning Resources
(for Corporate and Business Units)
115
3.15 Enterprise Learning Resources by Location 115
3.16 Worksheet for Participant Data by Source 118
3.17 Worksheet for Participant Data by Participant’s Business Unit 119
3.18 Enterprise Participation in Learning for 2010 (summary) 120
3.19 Employee Participation in Learning for 2010 (detail) 120
3.20 Including Opportunity Costs As a Note on the Learning Expenses Slide 124
4.1 Preliminary Findings on Organizational Goals, Priorities, and Learning Impact 145
4.2 Preliminary Prioritization of Learning for Next Year: Include or Not? 146
4.3 Preliminary Strategic Alignment 148
4.4 Strategic Alignment of Learning to Organization Goals 154
4.5 Strategic Alignment of Learning to the Organization’s Goals Summary Matrix 157
4.6 Summary of Strategic Alignment of Learning to Organization Goals 158
5.1 2011 Business Case for Strategically Aligned Learning (with Impact of
Corporate Goals on Net Income)
171
5.2 2011 Business Case for Strategically Aligned Learning 174
5.3 2011 Business Case for Aligned and Unaligned Learning 177
5.4 2011 Business Case for Learning 180
5.5 2011 Summary Business Case for Learning 181
5.6 2011 Business Case for Learning without Dollar Impact for Leadership
(Alternative A)
185
5.7 2011 Business Case for Learning without Dollar Impact for Leadership
(Alternative B)
187
5.8 2011 Business Case for Learning without Any Dollar Impacts 188
5.9 2011 Business Case for Learning—Step 1: CEO, Senior Executive, Governing Board Input 192
5.10 2011 Business Case for Learning—Steps 2, 3: Sponsor Input and Your Initial Recommendations 193
5.11 Simplified Balance Sheet 194
5.12 Simplified Cash Flow Statement 195
6.1 Vega Corporate University 2010 Financial Performance 210
6.2 Vega Corporate University 2011 Budget for Learning 210
6.3 Vega Corporate University 2011 Staffing Plan 210
8.1 Calculation of Actual Gross and Net Benefits for Leadership Courses 290
8.2 Calculation of Planned Gross and Net Benefits for Leadership Courses 292
8.3 Forecasted Net Benefits for the 2011 Highest Priority Programs 294
8.4 2010 Performance Against Plan for Impact, Participants, and Net Benefits 295
8.5 2011 Plan versus 2010 Estimated Actuals for Impact, Participants, and Net Benefits 297
9.1 Simple Effectiveness Scorecard 311
9.2 Expanded Effectiveness Scorecard 314
9.3 Efficiency Scorecard 318
9.4 Safety Program Scorecard 322
9.5 Leadership Program Scorecard 325
10.1 Costs, Revenue, and Profit for a Representative Firm Manufacturing Desks 344
10.2 Investment Analysis for Five Proposed Projects 345
10.3 Summary of Options to Meet the Learning Objectives 355
10.4 ROI Ranking for Five Equal Priority, Strategically Aligned Programs 357
10.5 Ranking by Net Benefit 358
10.6 Options Available to Improve Customer Support 368
11.1 Detailed Costs for 1–41 Participants 382
11.2 Cost Summary for 1–80 Participants 383
11.3 Cost Summary for an ILT Course with up to 5,000 Participants and Constant Marginal Costs 387
11.4 Schedule of Increasing Marginal Costs for Instructor and Room 389
11.5 Cost Summary for an ILT Course with up to 10,000 Participants and
Increasing Marginal Costs
391
11.6 Cost Summary for a WBT Course with up to 5,000 Participants 394
11.7 Scale Required to Avoid a Marginal Loss 405
11.8 The Decision to Cancel a Course: Four Scenarios 408
11.9 The Decision to Cancel a Course: Four Scenarios with Development Cost Already Incurred 409
11.10 The Decision to Cancel a Course: Four Scenarios with Development Already Underway 410
11.11 Simplified Cash Flow Statement 412
11.12 Comparison of Income Statements on Cash and Accrual Bases 414
11.13 Income Statement for a Learning Function 417
11.14 Calculation of Hourly Labor Rate Where All Employees Are Full-Time 419
11.15 Calculation of Hourly Labor Rate Where Some Employees Are Part-Time 420


Appendix A

A Enterprise Learning Data Template 468


Appendix B

1 Learning’s Contribution to 2010 Results 475
2 2011 Summary Business Plan for Learning 477
3 Impact of Learning on 2010 Results 478
4 Corporate University 2010 Financial Performance 480
5 Strategic Alignment of Learning to Organization Goals 482
6 2011 Business Case for Learning 485
7 Enterprise Learning Expenditures for 2010 and 2011 486
8 Enterprise Expenditures by Area 487
9 Enterprise Learning Resources for 2010 and 2011 488
10 Corporate University and Business Unit Learning Resources for 2010 and 2011 489
11 2011 Corporate University Budget 490
12 2011 Corporate University Staffing Plan 491