ISO/TS 30428:2021
(Main)Human resource management — Skills and capabilities metrics cluster
Human resource management — Skills and capabilities metrics cluster
This document describes and defines the five metrics of skills and capabilities. This document also provides the formula for each metric and describes the common metrics which employ the five metrics. This document also highlights issues that need to be considered when interpreting the skills and capabilities data, especially when deciding on the appropriate intervention internally and when reporting these to external stakeholders (e.g. regulators, investors).
Management des ressources humaines — Indicateurs de mesure pour les compétences et aptitudes
Le présent document décrit et définit les cinq mesures relatives aux compétences et aptitudes. Il indique également la formule pour chacune de ces mesures et décrit les indicateurs communs utilisant ces cinq mesures. Le présent document aborde également les questions à prendre en considération lors de l’interprétation des données liées aux compétences et aptitudes, notamment lorsqu’il s’agit de décider des interventions internes appropriées ou d’établir des rapports destinés aux parties prenantes externes (par exemple, les législateurs et les investisseurs).
General Information
Buy Standard
Standards Content (Sample)
TECHNICAL ISO/TS
SPECIFICATION 30428
First edition
2021-05
Human resource management —
Skills and capabilities metrics cluster
Management des ressources humaines — Indicateurs de mesure pour
les compétences et aptitudes
Reference number
ISO/TS 30428:2021(E)
©
ISO 2021
---------------------- Page: 1 ----------------------
ISO/TS 30428:2021(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2021
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii © ISO 2021 – All rights reserved
---------------------- Page: 2 ----------------------
ISO/TS 30428:2021(E)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Total development and training cost . 2
4.1 General . 2
4.2 Description . 2
4.3 Purpose . 2
4.4 Formula . 3
4.4.1 General. 3
4.4.2 Case study 1 . 3
4.4.3 Case study 2 . 4
4.4.4 Case study 3 . 4
4.5 Use . 5
4.5.1 General. 5
4.5.2 Internal users . 5
4.5.3 External users . 9
4.5.4 Academic users . 9
5 Percentage of employees who participate in training . 9
5.1 General . 9
5.2 Description . 9
5.3 Purpose .10
5.4 Formula .10
5.5 Use .11
6 Average formalized training hours per employee .12
6.1 General .12
6.2 Description .12
6.3 Purpose .13
6.4 Formula .13
6.5 Use .13
7 Percentage of employees who participate in formalized training by category .14
7.1 General .14
7.2 Description .15
7.3 Purpose .15
7.4 Formula .15
7.5 Use .16
8 Workforce competency rate.17
8.1 General .17
8.2 Description .17
8.3 Purpose .18
8.4 Formula .18
8.5 Use .20
© ISO 2021 – All rights reserved iii
---------------------- Page: 3 ----------------------
ISO/TS 30428:2021(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO's adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www .iso .org/
iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 260, Human resource management.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www .iso .org/ members .html.
iv © ISO 2021 – All rights reserved
---------------------- Page: 4 ----------------------
ISO/TS 30428:2021(E)
Introduction
ISO 30414 highlights guidelines on the following core human capital reporting (HCR) clusters or areas:
— compliance and ethics;
— costs;
— diversity;
— leadership;
— organizational culture;
— organizational health, safety and well-being;
— productivity;
— recruitment, mobility and turnover;
— skills and capabilities;
— succession planning;
— workforce availability.
This document deals specifically with the cluster of metrics in the skills and capabilities area of
ISO 30414. Future documents will address other learning and development metrics, including measures
for informal or unstructured learning.
Organizations invest significant sums to increase the skills and capabilities of their employees. The
expectation is that this investment will help the organization accomplish its mission, achieve its goals
and address its critical needs at lower cost or in less time. Research has shown that organizations which
invest more in their employees tend to perform better. Furthermore, investing in employee skills and
capabilities is often critical to attracting and retaining the most desirable employees. Finally, in many
organizations, investing in the skills and capabilities of employees leads to higher employee engagement,
which is associated with higher motivation and productivity in addition to higher retention.
For all these reasons, investors, analysts and employees will benefit from greater transparency about
the investment in skills and capabilities. Investors and analysts can value an organization more highly
if it invests in its employees. Existing employees can find greater opportunities to grow and develop
if the organization invests more heavily in their skills and capabilities. And job seekers can be more
attracted to an organization that invests in its people.
Given the significant investment organizations make in their human capital, it is important to be able
to accurately and consistently measure the cost of this investment. It is also important to understand
how many employees participate in formal training, how much training they receive and what type
of training is provided. Senior leaders, as well as learning and development professionals, will also be
interested in the competency levels of the workforce, both as a guide to the need for training and as
a reflection of the impact of the investment in skills and capabilities. In other words, investment in
human capital should produce a more competent workforce which in turn will help the organization
succeed.
The metrics within the skills and capabilities cluster as documented in ISO 30414 are as follows:
a) Total development and training cost: this metric is defined as the sum of all spending on training
and development within an organization.
b) Percentage of employees who participate in training compared with total number of employees
per year: this metric is defined as the number of employees who participate in at least one formal
training experience divided by the total number of employees.
© ISO 2021 – All rights reserved v
---------------------- Page: 5 ----------------------
ISO/TS 30428:2021(E)
c) Average formalized training hours per employee: this metric is defined as total formal training
hours for all employees divided by the number of full-time equivalent (FTE) employees.
d) Percentage of employees who participate in formalized training in different categories: this metric
is defined as the number of employees who participate in at least one formal training experience
divided by the total number of employees shown by category (e.g. leadership).
e) Workforce competency rate: this metric is defined as the average competency ratings assigned to
employees.
This document describes the following components for each of the above metrics:
— general;
— description;
— purpose;
— formula;
— how to use.
vi © ISO 2021 – All rights reserved
---------------------- Page: 6 ----------------------
TECHNICAL SPECIFICATION ISO/TS 30428:2021(E)
Human resource management — Skills and capabilities
metrics cluster
1 Scope
This document describes and defines the five metrics of skills and capabilities. This document also
provides the formula for each metric and describes the common metrics which employ the five metrics.
This document also highlights issues that need to be considered when interpreting the skills and
capabilities data, especially when deciding on the appropriate intervention internally and when
reporting these to external stakeholders (e.g. regulators, investors).
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO 30400, Human resource management — Vocabulary
ISO 30414, Human resource management — Guidelines for internal and external human capital reporting
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 30400 and ISO 30414 and the
following apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
3.1
learning
broad, multifaceted set of activities focused on improving the performance
of individuals and organizations through the knowledge, skills and abilities of people
Note 1 to entry: Learning is the act of obtaining or acquiring new knowledge, skills and abilities and occurs
through the impact of education, training and instruction, practice or study on the individual.
Note 2 to entry: Formal learning is when the learner outcomes are defined and structured by the curriculum,
learning and instructional design and by the organizing body or individual.
Note 3 to entry: Can include reflective learning, which is a formal or informal process that deliberately draws on
experience to thinking about events, relationships and learning activities to identify what has been learned and
to generate and consider ideas.
Note 4 to entry: Can include team learning, which is a social and relational process that occurs from collaboration
between individuals leading to coordination of knowledge and behaviours as a feature of their work processes.
Note 5 to entry: Workplace learning is the acquisition of work-related knowledge and skills that is the result of
training that takes place at work.
Note 6 to entry: Can include learning through the means of communication technology, sometimes referred to as
e-learning.
© ISO 2021 – All rights reserved 1
---------------------- Page: 7 ----------------------
ISO/TS 30428:2021(E)
Note 7 to entry: People also learn from others, which can raise awareness of the organization’s diversity and
inclusion principles and strategic objectives.
Note 8 to entry: Blended learning involves combining different modes of learning to achieve desired learner
outcomes.
3.2
development
set of learning activities to raise the threshold of performance of a person,
group of people or organisation
Note 1 to entry: This development often includes both formal and informal methods or processes.
3.3
training
process by which an individual or a group of people obtain knowledge, skills and abilities
4 Total development and training cost
4.1 General
Development and training are used to increase the skills and capabilities of the workforce to help an
organization accomplish its mission, achieve its goals and meet its needs. Many organizations make
significant investments in development and training, and the total development and training cost is
an important measure of an organization’s investment in human capital. While cost is an input metric,
it is nonetheless an indicator of the organization’s commitment to invest in its workforce, and some
research has shown a correlation to better financial performance. ISO 30414 recommends this metric
be reported internally and externally by all organizations.
4.2 Description
Total development and training cost is the sum of all spending on training and development within
an organization. Total cost includes items such as salaries and benefits for the staff, overhead costs
(such as supplies), direct costs of conducting the training (such as room rental, materials and travel
cost for staff), costs for external suppliers [developers, facilitators, learning management system (LMS)
providers] and tuition assistance.
NOTE 1 This list is just meant to provide examples of costs to be included. This document calls for all reported
training costs to be included.
In practice this is measured as the sum of all spending by the internal training departments and the
amount spent on tuition assistance for employees to obtain certificates or degrees. If data are available
on training expenditures by other departments (not captured by the training departments), this should
be added for a more complete picture. It does not include spending on training-related conferences
hosted by other organizations or the travel expenditures for non-training department employees to
attend training. It also does not include the opportunity cost (value of the time spent in training) of the
participants in the training.
NOTE 2 Others have defined total cost to include opportunity cost, so it is important to know which definition
is being used when benchmarking or comparing to another organization. The addition of opportunity costs
produces a more accurate measure of total cost.
4.3 Purpose
The purpose of measuring total development and training cost is first to know how much is being spent
to develop skills and capabilities so that a judgment can be made about whether more or less should be
spent. This is often expressed as an average expenditure per employee or per learner, or as a percentage
of payroll or revenue, and varies by organization, depending on the difficulty of the goals and needs as
well as the competency rate of the workforce. Challenging goals can require a higher level of investment
2 © ISO 2021 – All rights reserved
---------------------- Page: 8 ----------------------
ISO/TS 30428:2021(E)
to achieve for any given workforce competency level. Likewise, a less proficient workforce (lower
competency rating) can require a higher level of investment for any given level of challenge. A second
important purpose is to provide the information to external stakeholders and employees so they can
make informed decisions about the organization’s commitment to invest in its workforce. A third
purpose is to provide information so that researchers can better explore the correlation and causality
between higher levels of investment in skills and capabilities and organizational performance.
4.4 Formula
4.4.1 General
Total development and training cost is simply the sum of all spending on training and development by
an organization.
The operational formula is:
Total development and training cost = sum of spending by all training departments within the
organization + sum of spending on training by other departments not already captured by the training
departments (if available) + sum of spending on tuition assistance for certificate or degree programmes.
In practice, data for the first part of the formula should be readily available for any organization that
has one or more training departments. Most of the spending on training and development should be
captured in the training departments’ expense statements.
Some organizations are too small to have a dedicated training department and, in this case, there can
be an expense line item for training which can be used.
Even in organizations with a training department, it is not uncommon for spending on training to
occur outside the training departments. Often, units send their employees to training outside the
organization and this training is not typically captured by the training department. If data on these
outside expenditures is available, it should be added.
Tuition assistance can be managed by the training department, a different HR function or the business
units.
Total development and training cost should be calculated using the most aggregated data available.
Start with the departmental expense statements for the training departments which should include all
the costs associated with providing the training, including staff expenses, overheads (e.g. room rental,
materials, travel, consultants, vendors, LMS), and internal charges (e.g. some organizations charge
their training departments for space, HR, IT). Starting with aggregate costs is much easier and more
accurate than trying to build up the cost of training on a programme-by-programme basis.
4.4.2 Case study 1
An organization with one centralized training department and five business units.
This example shows the calculation for an organization with five business units and one centralized
training department. The tuition assistance budget rests outside the training department. In this
example, training is highly, but not completely, centralized in the one training department.
Consequently, the training department accounts for about 80 % of the total development and training
cost.
Spending
$
Training department 515 000
Business unit 1 15 000
Business unit 2 10 000
© ISO 2021 – All rights reserved 3
---------------------- Page: 9 ----------------------
ISO/TS 30428:2021(E)
Business unit 3 35 000
Business unit 4 20 000
Business unit 5 25 000
Tuition assistance 30 000
Total 650 000
4.4.3 Case study 2
An organization with one small centralized training department, three business units with their own
training departments and two business units without training departments.
This example shows the calculation for an organization with a decentralized structure for training.
There are still five business units but three of those units have their own training department. There is
a small central training department with responsibility for leadership development. Tuition assistance
again rests outside the training departments.
Spending
$
Training department 65 000
Business unit 1 with training department 115 000
Business unit 2 with training department 145 000
Business unit 25 000
Business unit 4 15 000
Business unit 5 with own training department 230 000
Tuition assistance 30 000
Total 625 000
When aggregate data are not available in a small organization, the cost of training should be calculated
on a programme level and then summed, using the following formula for each programme:
Total cost of training and development = (staff time × fully burdened labour and related rate) + other
direct programme costs (e.g. room rental, materials, vendors or consultants, travel of staff)
4.4.4 Case study 3
An organization with no training department.
This example shows the calculations for a small organization with three programmes. The first
two programmes are developed and taught internally while the third programme is purchased and
facilitated by an outside vendor. The following have been calculated or estimated:
a) Programme 1
— staff time to develop, deliver and manage = 40 hours (see NOTE 1);
— average labour and related rate for staff = $35/hour (see NOTE 2);
— burden rate for staff = $50/hour (see NOTE 2);
— fully burdened labour and related rate = $35/hour + $50/hour = $85/hour;
— direct costs = $5 000.
b) Programme 2
— staff time to develop, deliver and manage = 80 hours;
4 © ISO 2021 – All rights reserved
---------------------- Page: 10 ----------------------
ISO/TS 30428:2021(E)
— average labour and related rate for staff = $40/hour;
— burden rate for staff = $50/hour;
— fully burdened labour and related rate = $40/hour + $50/hour = $90/hour;
— direct costs = $10 000.
c) Programme 3
— staff time to manage vendor = 20 hours;
— average labour and related rate for staff = $50/hour;
— burden rate for staff = $50/hour;
— fully burdened labour and related rate = $50/hour + $50/hour = $100/hour;
— direct cost = Vendor cost = $25 000.
NOTE 1 “Develop, deliver and manage” includes all the effort associated with identifying and confirming the
need for training, designing and developing it or selecting and managing a vendor to do the same, delivering the
training or managing a vendor to deliver, reinforcing the learning, measuring results and closing the programme
out.
NOTE 2 The labour and related rate includes hourly salary plus any benefits tied directly to hourly salary,
such as employer-paid taxes. The burden represents the overhead cost and can be calculated as departmental
expense less the labour and related and direct (programme-attributable) costs. The burden rate is the burden
cost divided by the number of hours actually worked in a year, which takes into account the fact that employees
don’t work 40 hours per week × 52 weeks per year due to vacations, holidays, sick days and time spent in staff
meetings and training. (The accounting department can help determine the burden rate. As the example shows,
the burden rate can easily be as much or more than the labour and related rate.)
The programme costs can now be calculated as follows:
Programme 1 cost = (40 hours × $85/hour) + $5 000 = $3 400 + $5 000 = $8 400.
Programme 2 cost = (80 hours × $90/hour) + $10 000 = $7 200 + $10 000 = $17 200.
Programme 3 co
...
SPÉCIFICATION ISO/TS
TECHNIQUE 30428
Première édition
2021-05
Management des ressources
humaines — Indicateurs de mesure
pour les compétences et aptitudes
Human resource management — Skills and capabilities metrics
cluster
Numéro de référence
ISO/TS 30428:2021(F)
© ISO 2021
---------------------- Page: 1 ----------------------
ISO/TS 30428:2021(F)
DOCUMENT PROTÉGÉ PAR COPYRIGHT
© ISO 2021
Tous droits réservés. Sauf prescription différente ou nécessité dans le contexte de sa mise en œuvre, aucune partie de cette
publication ne peut être reproduite ni utilisée sous quelque forme que ce soit et par aucun procédé, électronique ou mécanique,
y compris la photocopie, ou la diffusion sur l’internet ou sur un intranet, sans autorisation écrite préalable. Une autorisation peut
être demandée à l’ISO à l’adresse ci-après ou au comité membre de l’ISO dans le pays du demandeur.
ISO copyright office
Case postale 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Genève
Tél.: +41 22 749 01 11
E-mail: copyright@iso.org
Web: www.iso.org
Publié en Suisse
ii
© ISO 2021 – Tous droits réservés
---------------------- Page: 2 ----------------------
ISO/TS 30428:2021(F)
Sommaire Page
Avant-propos .iv
Introduction .v
1 Domaine d’application . 1
2 Références normatives .1
3 Termes et définitions . 1
4 Coûts totaux de développement et de formation . 2
4.1 Généralités . 2
4.2 Description . 2
4.3 Finalité . 3
4.4 Formule . 3
4.4.1 Généralités . 3
4.4.2 Étude de cas 1 . 4
4.4.3 Étude de cas 2 . 4
4.4.4 Étude de cas 3 . 5
4.5 Utilisation . 6
4.5.1 Généralités . 6
4.5.2 Utilisateurs internes . 6
4.5.3 Utilisateurs externes . 10
4.5.4 Utilisateurs universitaires. 10
5 Pourcentage d’employés ayant participé à une formation .11
5.1 Généralités . 11
5.2 Description . 11
5.3 Finalité . 11
5.4 Formule . 11
5.5 Utilisation .12
6 Heures de formation suivie et tracée par employé en moyenne .14
6.1 Généralités . 14
6.2 Description . 14
6.3 Finalité . 14
6.4 Formule . 15
6.5 Utilisation . 15
7 Pourcentage d’employés ayant participé à une formation suivie et tracée par
catégorie .16
7.1 Généralités . 16
7.2 Description . 17
7.3 Finalité . 17
7.4 Formule . 17
7.5 Utilisation . 18
8 Taux de compétence de la main-d’œuvre .20
8.1 Généralités . 20
8.2 Description . 20
8.3 Finalité . 20
8.4 Formule . 20
8.5 Utilisation . 23
iii
© ISO 2021 – Tous droits réservés
---------------------- Page: 3 ----------------------
ISO/TS 30428:2021(F)
Avant-propos
L'ISO (Organisation internationale de normalisation) est une fédération mondiale d'organismes
nationaux de normalisation (comités membres de l'ISO). L'élaboration des Normes internationales est
en général confiée aux comités techniques de l'ISO. Chaque comité membre intéressé par une étude
a le droit de faire partie du comité technique créé à cet effet. Les organisations internationales,
gouvernementales et non gouvernementales, en liaison avec l'ISO participent également aux travaux.
L'ISO collabore étroitement avec la Commission électrotechnique internationale (IEC) en ce qui
concerne la normalisation électrotechnique.
Les procédures utilisées pour élaborer le présent document et celles destinées à sa mise à jour sont
décrites dans les Directives ISO/IEC, Partie 1. Il convient, en particulier, de prendre note des différents
critères d'approbation requis pour les différents types de documents ISO. Le présent document a
été rédigé conformément aux règles de rédaction données dans les Directives ISO/IEC, Partie 2 (voir
www.iso.org/directives).
L'attention est attirée sur le fait que certains des éléments du présent document peuvent faire l'objet de
droits de propriété intellectuelle ou de droits analogues. L'ISO ne saurait être tenue pour responsable
de ne pas avoir identifié de tels droits de propriété et averti de leur existence. Les détails concernant
les références aux droits de propriété intellectuelle ou autres droits analogues identifiés lors de
l'élaboration du document sont indiqués dans l'Introduction et/ou dans la liste des déclarations de
brevets reçues par l'ISO (voir www.iso.org/brevets).
Les appellations commerciales éventuellement mentionnées dans le présent document sont données
pour information, par souci de commodité, à l’intention des utilisateurs et ne sauraient constituer un
engagement.
Pour une explication de la nature volontaire des normes, la signification des termes et expressions
spécifiques de l'ISO liés à l'évaluation de la conformité, ou pour toute information au sujet de l'adhésion
de l'ISO aux principes de l’Organisation mondiale du commerce (OMC) concernant les obstacles
techniques au commerce (OTC), voir www.iso.org/avant-propos.
Le présent document a été élaboré par le comité technique ISO/TC 260, Management des ressources
humaines.
Il convient que l’utilisateur adresse tout retour d’information ou toute question concernant le présent
document à l’organisme national de normalisation de son pays. Une liste exhaustive desdits organismes
se trouve à l’adresse www.iso.org/fr/members.html.
iv
© ISO 2021 – Tous droits réservés
---------------------- Page: 4 ----------------------
ISO/TS 30428:2021(F)
Introduction
L’ISO 30414 fournit des lignes directrices concernant les principaux indicateurs de mesure ou domaines
du bilan du capital humain (BCH) suivants:
— conformité et éthique;
— coûts;
— diversité;
— leadership;
— culture organisationnelle;
— santé, sécurité et bien-être au sein de l’organisation;
— productivité;
— recrutement, mobilité et renouvellement du personnel (turnover);
— compétences et aptitudes;
— planification de la relève;
— disponibilité de la main-d’œuvre.
Le présent document aborde plus particulièrement les indicateurs de mesure dans le domaine des
compétences et aptitudes de l’ISO 30414. Les documents à venir aborderont d’autres mesures relatives
à l’apprentissage et au développement, y compris l’apprentissage informel ou non structuré.
Les organisations réalisent des investissements conséquents pour augmenter le niveau de compétences
et d’aptitudes de leurs employés. Il est attendu que ces investissements aident l’organisation à réaliser
sa mission, à atteindre ses objectifs et à répondre à ses besoins critiques tout en réduisant les coûts
ou les délais. D’après les recherches, les organisations qui investissent le plus pour leurs employés ont
tendance à obtenir de meilleures performances. En outre, investir dans les compétences et aptitudes de
son personnel est souvent critique pour attirer et retenir les employés les plus précieux. Enfin, investir
dans les compétences et aptitudes des employés favorise, pour de nombreuses organisations, une
implication accrue des employés, ce qui augmente la motivation, la productivité ainsi que les taux de
rétention.
C’est pour toutes ces raisons qu’une plus grande transparence concernant les investissements
relatifs aux compétences et aptitudes bénéficie aux investisseurs, aux analystes et aux employés.
Les investisseurs et les analystes peuvent mieux valoriser une organisation si cette dernière investit
dans ses employés. Les employés existants peuvent profiter de plus d’opportunités de progresser et
de se développer si l’organisation investit plus dans leurs compétences et aptitudes. Les personnes en
recherche d’emploi peuvent privilégier une organisation qui investit dans son personnel.
Au regard de l’investissement considérable que représente le capital humain pour les organisations,
il est important d’en mesurer les coûts avec précision et cohérence. Il est également crucial de savoir
combien d’employés participent aux formations formelles, combien de formations sont assurées et
quels types de formation sont proposés. La mesure relative aux niveaux de compétence de la main-
d’œuvre intéresse la direction et les responsables de l’apprentissage et du développement afin d’évaluer
le besoin en formation ainsi que l’impact des investissements relatifs aux compétences et aptitudes. En
d’autres termes, il convient que les investissements dans le capital humain permettent d’obtenir une
main-d’œuvre plus compétente, ce qui contribue ensuite à la réussite de l’organisation.
v
© ISO 2021 – Tous droits réservés
---------------------- Page: 5 ----------------------
ISO/TS 30428:2021(F)
Les mesures relatives aux indicateurs de compétences et d’aptitudes, tels qu’indiqués dans l’ISO 30414,
sont les suivantes:
a) coûts totaux de développement et formation: cette mesure correspond à la somme de toutes les
dépenses liées au développement et à la formation au sein d’une organisation;
b) pourcentage d’employés ayant participé à une formation par rapport au nombre total d’employés
par an: cette mesure correspond au nombre d’employés ayant participé à au moins une formation
formelle divisé par le nombre total d’employés;
c) heures de formation suivie et tracée par employé en moyenne: cette mesure correspond au nombre
total d’heures de formation formelle pour tous les employés divisé par le nombre d’équivalents
temps plein (ETP);
d) pourcentage d’employés ayant participé à une formation suivie et tracée dans différentes catégories:
cette mesure correspond au nombre d’employés ayant participé à au moins une formation formelle
divisé par le nombre total d’employés par catégorie (par exemple, le leadership);
e) taux de compétence de la main-d’œuvre: cette mesure correspond à la valeur moyenne des notes de
compétence attribuées aux employés.
Le présent document décrit les composantes suivantes pour chacune des mesures susmentionnées:
— généralités;
— description;
— finalité;
— formule;
— utilisation.
vi
© ISO 2021 – Tous droits réservés
---------------------- Page: 6 ----------------------
SPÉCIFICATION TECHNIQUE ISO/TS 30428:2021(F)
Management des ressources humaines — Indicateurs de
mesure pour les compétences et aptitudes
1 Domaine d’application
Le présent document décrit et définit les cinq mesures relatives aux compétences et aptitudes. Il indique
également la formule pour chacune de ces mesures et décrit les indicateurs communs utilisant ces cinq
mesures.
Le présent document aborde également les questions à prendre en considération lors de l’interprétation
des données liées aux compétences et aptitudes, notamment lorsqu’il s’agit de décider des interventions
internes appropriées ou d’établir des rapports destinés aux parties prenantes externes (par exemple,
les législateurs et les investisseurs).
2 Références normatives
Les documents suivants sont cités dans le texte de sorte qu’ils constituent, pour tout ou partie de leur
contenu, des exigences du présent document. Pour les références datées, seule l’édition citée s’applique.
Pour les références non datées, la dernière édition du document de référence s'applique (y compris les
éventuels amendements).
ISO 30400, Management des ressources humaines — Vocabulaire
ISO 30414, Management des ressources humaines — Lignes directrices sur le bilan du capital humain
interne et externe
3 Termes et définitions
Pour les besoins du présent document, les termes et les définitions de l’ISO 30400 et de l’ISO 30414
ainsi que les suivants s’appliquent.
L’ISO et l’IEC tiennent à jour des bases de données terminologiques destinées à être utilisées en
normalisation, consultables aux adresses suivantes:
— ISO Online browsing platform: disponible à l’adresse https:// www .iso .org/ obp
— IEC Electropedia: disponible à l’adresse https:// www .electropedia .org/
3.1
apprentissage
ensemble large et diversifié d’activités visant à améliorer les
performances des personnes et des organisations par le biais des connaissances, compétences et
aptitudes du personnel
Note 1 à l'article: Apprendre est l’action d’obtenir ou d’acquérir de nouvelles connaissances, compétences et
aptitudes grâce à l’impact de l’éducation, de la formation, de l’enseignement, de la pratique et des études sur une
personne.
Note 2 à l'article: Une formation est dite formelle lorsque les résultats attendus concernant l’apprenant sont
définis et structurés par l’ingénierie liée au programme, à l’apprentissage et à la pédagogie ainsi que par
l’organisation ou l’individu.
Note 3 à l'article: L’apprentissage peut comprendre l’apprentissage réflexif, à savoir un processus formel
ou informel s’appuyant délibérément sur le fait de réfléchir à des événements, des relations et des activités
d’apprentissage afin d’identifier les notions apprises ainsi que de susciter une réflexion et d’examiner des idées.
1
© ISO 2021 – Tous droits réservés
---------------------- Page: 7 ----------------------
ISO/TS 30428:2021(F)
Note 4 à l'article: L’apprentissage peut comprendre l’apprentissage en équipe, à savoir un processus social
et relationnel résultant de la collaboration entre les individus afin de coordonner les connaissances et
comportements dans leur processus de travail.
Note 5 à l'article: L’apprentissage au travail est le fait d’acquérir des connaissances et compétences relatives au
travail suite à des formations assurées sur le lieu de travail.
Note 6 à l'article: L’apprentissage peut être assuré par le biais de technologies de communication, ce qui est
parfois appelé «apprentissage en ligne».
Note 7 à l'article: Les personnes apprennent également les unes des autres, ce qui peut souligner les principes et
objectifs stratégiques de diversité et d’intégration de l’organisation.
Note 8 à l'article: L’apprentissage hybride consiste à associer différents modes d’apprentissage afin d’atteindre
les résultats souhaités pour l’apprenant.
3.2
développement
ensemble d’activités d’apprentissage visant à élever le niveau seuil
de performances d’une personne, d’un groupe de personnes ou d’une organisation
Note 1 à l'article: Le développement comprend souvent des méthodes ou processus à la fois formels et informels.
3.3
formation
processus grâce auquel une personne ou un groupe de personnes acquiert des connaissances, des
compétences et des aptitudes
4 Coûts totaux de développement et de formation
4.1 Généralités
Le développement et la formation servent à améliorer les compétences et aptitudes de la main-d’œuvre
afin d’aider une organisation à accomplir sa mission, à atteindre ses objectifs et à répondre à ses
besoins. Nombreuses sont les organisations qui réalisent des investissements considérables concernant
le développement et la formation. Les coûts totaux de développement et de formation représentent donc
une mesure significative de l’investissement d’une organisation dans son capital humain. Si ces coûts
sont une mesure d’entrée, ils constituent toutefois un indicateur de l’engagement de l’organisation vis-
à-vis de sa main-d’œuvre. Certaines recherches ont démontré que ces investissements amélioraient
les performances financières de l’organisation. L’ISO 30414 recommande à toutes les organisations de
consigner cette mesure en interne et en externe.
4.2 Description
Les coûts totaux de développement et de formation correspondent à la somme de toutes les dépenses
liées au développement et à la formation au sein d’une organisation. Ces coûts totaux incluent, entre
autres, les salaires et avantages du personnel, les frais généraux (comme les fournitures), les coûts
directs liés au fait d’assurer les formations (comme la location d’un espace, le matériel et les frais de
déplacements du personnel), les coûts liés aux prestataires externes (développeurs, formateurs,
fournisseurs de systèmes de management de la formation) et les aides financières à la formation.
NOTE 1 Cette liste n’a pour but que de donner des exemples de coûts à prendre en compte. Le présent document
encourage à prendre en compte tous les coûts de formation consignés.
En pratique, les coûts totaux sont calculés comme la somme de toutes les dépenses effectuées par les
services de formation internes ainsi que les sommes versées pour les aides à la formation afin que
les employés obtiennent des certificats ou diplômes. Il convient d’inclure les dépenses de formation
des autres services (si ces données sont disponibles et si elles n’ont pas été prises en compte par les
services de formation) afin d’obtenir un état des lieux plus exhaustif. Ces coûts totaux ne comprennent
pas les dépenses liées à des conférences de formation organisées par d’autres organisations, ni les
2
© ISO 2021 – Tous droits réservés
---------------------- Page: 8 ----------------------
ISO/TS 30428:2021(F)
frais de déplacement des employés des services autres que ceux dédiés à la formation pour assister
à une formation. Ils ne comprennent pas non plus les coûts d’opportunité (valeur du temps passé en
formation) des participants à la formation.
NOTE 2 D’autres méthodes incluent les coûts d’opportunité dans les coûts totaux. Il est donc important de
savoir ce que recouvrent les coûts totaux avant de mener des analyses comparatives ou des comparaisons avec
une autre organisation. Inclure les coûts d’opportunité permet d’obtenir une mesure plus précise des coûts
totaux.
4.3 Finalité
L’objectif de la mesure des coûts totaux de développement et de formation est d’abord de connaître la
somme des dépenses effectuées pour développer les compétences et les aptitudes, ceci afin de décider
s’il convient d’investir plus ou moins. Cette mesure est souvent exprimée sous forme de moyenne des
dépenses par employé ou par apprenant, ou de pourcentage de la masse salariale ou des revenus.
Elle varie selon les organisations en fonction de la difficulté à atteindre les objectifs et à répondre
aux besoins ainsi qu’en fonction du taux de compétence de la main-d’œuvre. Des objectifs ambitieux
peuvent nécessiter des investissements plus élevés afin d’atteindre un certain taux de compétence de
la main-d’œuvre. De la même façon, une main-d’œuvre moins qualifiée (avec des notes de compétence
plus faibles) peut nécessiter des investissements plus élevés pour atteindre les objectifs fixés. Le
deuxième objectif crucial de cette mesure est de fournir des informations aux parties prenantes
externes et employés afin qu’ils puissent prendre des décisions éclairées par rapport à l’engagement
de l’organisation à investir dans sa main-d’œuvre. Le troisième objectif de cette mesure est de fournir
des informations aux chercheurs afin que ces derniers puissent mieux analyser les liens et causalités
entre des niveaux supérieurs d’investissements dans les compétences et aptitudes et les performances
organisationnelles.
4.4 Formule
4.4.1 Généralités
Les coûts totaux de développement et de formation correspondent simplement à la somme de toutes les
dépenses liées au développement et à la formation au sein d’une organisation.
La formule de calcul est la suivante:
Coûts totaux de développement et de formation = somme des dépenses de tous les services de formation
au sein de l’organisation + somme des dépenses de formation des autres services qui n’ont pas été prises
en compte par les services de formation (le cas échéant) + somme des dépenses liées aux aides à la
formation concernant les programmes certifiants et diplômants.
En pratique, il convient que les données de la première partie de la formule soient immédiatement
disponibles pour toute organisation disposant d’un ou de plusieurs services de formation. Il convient
que la plupart des dépensées liées à la formation et au développement soient prises en compte dans les
déclarations de dépenses des services de formation.
Certaines organisations étant trop petites pour disposer d’un service de formation dédié, il est, dans ce
cas, possible de se servir du poste de dépenses lié à la formation.
Il n’est pas rare que des dépenses de formation soient occasionnées par d’autres services que ceux
dédiés à la formation, même dans les organisations disposant d’un service de formation. Les unités
commerciales envoient souvent leurs employés en formation en dehors de l’organisation et ces
formations ne sont généralement pas prises en compte par le service de formation. Si les données
relatives à ces dépenses externes sont disponibles, il convient qu’elles soient comprises dans les coûts
totaux.
Les aides à la formation peuvent être gérées par le service de formation, un autre service RH ou les
unités commerciales.
3
© ISO 2021 – Tous droits réservés
---------------------- Page: 9 ----------------------
ISO/TS 30428:2021(F)
Il convient que les coûts totaux de développement et de formation soient calculés à l’aide du plus grand
nombre de données agrégées disponibles. Commencer par exploiter les déclarations de dépenses des
services de formation. Il convient que ces déclarations incluent tous les coûts associés à la réalisation de
la formation, y compris les dépenses liées au personnel, les frais généraux (par exemple, location d’un
espace, matériels, déplacements, consultants, prestataires, systèmes de management de la formation)
ainsi que les charges internes (par exemple, certaines organisations facturent les dépenses liées à
l’espace, aux RH et à l’informatique à leurs services de formation). Commencer par les coûts agrégés
facilite grandement le calcul et donne des résultats plus précis que d’ajouter les coûts de formation
programme par programme.
4.4.2 Étude de cas 1
Exemple d’une organisation avec un service de formation centralisé et cinq unités commerciales.
Cet exemple montre le calcul à effectuer pour une organisation avec un service de formation centralisé
et cinq unités commerciales. Le budget consacré aux aides à la formation n’est pas géré par le service de
formation. Dans cet exemple, la formation est gérée, en majorité mais pas en totalité, par le service de
formation.
Par conséquent, le service de formation gère environ 80 % des coûts totaux de développement et de
formation.
Dépenses
$
Service de formation 515 000
Unité commerciale 1 15 000
Unité commerciale 2 10 000
Unité commerciale 3 35 000
Unité commerciale 4 20 000
Unité commerciale 5 25 000
Aides à la formation 30 000
Total 650 000
4.4.3 Étude de cas 2
Exemple d’une organisation avec un petit service de formation centralisé, trois unités commerciales
avec leur propre service de formation et deux unités commerciales sans service de formation dédié.
Cet exemple montre le calcul à ef
...
TECHNICAL ISO/TS
SPECIFICATION 30428
First edition
Human resource management —
Skills and capabilities metrics cluster
PROOF/ÉPREUVE
Reference number
ISO/TS 30428:2021(E)
©
ISO 2021
---------------------- Page: 1 ----------------------
ISO/TS 30428:2021(E)
COPYRIGHT PROTECTED DOCUMENT
© ISO 2021
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting
on the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address
below or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: +41 22 749 01 11
Email: copyright@iso.org
Website: www.iso.org
Published in Switzerland
ii PROOF/ÉPREUVE © ISO 2021 – All rights reserved
---------------------- Page: 2 ----------------------
ISO/TS 30428:2021(E)
Contents Page
Foreword .iv
Introduction .v
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Total development and training cost . 2
4.1 General . 2
4.2 Description . 2
4.3 Purpose . 2
4.4 Formula . 3
4.4.1 General. 3
4.4.2 Case study 1 . 3
4.4.3 Case study 2 . 4
4.4.4 Case study 3 . 4
4.5 Use . 5
4.5.1 General. 5
4.5.2 Internal users . 5
4.5.3 External users . 9
4.5.4 Academic users . 9
5 Percentage of employees who participate in training . 9
5.1 General . 9
5.2 Description . 9
5.3 Purpose .10
5.4 Formula .10
5.5 Use .11
6 Average formalized training hours per employee .12
6.1 General .12
6.2 Description .12
6.3 Purpose .13
6.4 Formula .13
6.5 Use .13
7 Percentage of employees who participate in formalized training by category .14
7.1 General .14
7.2 Description .15
7.3 Purpose .15
7.4 Formula .15
7.5 Use .16
8 Workforce competency rate.17
8.1 General .17
8.2 Description .17
8.3 Purpose .18
8.4 Formula .18
8.5 Use .20
© ISO 2021 – All rights reserved PROOF/ÉPREUVE iii
---------------------- Page: 3 ----------------------
ISO/TS 30428:2021(E)
Foreword
ISO (the International Organization for Standardization) is a worldwide federation of national standards
bodies (ISO member bodies). The work of preparing International Standards is normally carried out
through ISO technical committees. Each member body interested in a subject for which a technical
committee has been established has the right to be represented on that committee. International
organizations, governmental and non-governmental, in liaison with ISO, also take part in the work.
ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of
electrotechnical standardization.
The procedures used to develop this document and those intended for its further maintenance are
described in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the
different types of ISO documents should be noted. This document was drafted in accordance with the
editorial rules of the ISO/IEC Directives, Part 2 (see www .iso .org/ directives).
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. ISO shall not be held responsible for identifying any or all such patent rights. Details of
any patent rights identified during the development of the document will be in the Introduction and/or
on the ISO list of patent declarations received (see www .iso .org/ patents).
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and
expressions related to conformity assessment, as well as information about ISO's adherence to the
World Trade Organization (WTO) principles in the Technical Barriers to Trade (TBT), see www .iso .org/
iso/ foreword .html.
This document was prepared by Technical Committee ISO/TC 260, Human resource management.
Any feedback or questions on this document should be directed to the user’s national standards body. A
complete listing of these bodies can be found at www .iso .org/ members .html.
iv PROOF/ÉPREUVE © ISO 2021 – All rights reserved
---------------------- Page: 4 ----------------------
ISO/TS 30428:2021(E)
Introduction
ISO 30414 highlights guidelines on the following core human capital reporting (HCR) clusters or areas:
— compliance and ethics;
— costs;
— diversity;
— leadership;
— organizational culture;
— organizational health, safety and well-being;
— productivity;
— recruitment, mobility and turnover;
— skills and capabilities;
— succession planning;
— workforce availability.
This document deals specifically with the cluster of metrics in the skills and capabilities area of
ISO 30414. Future documents will address other learning and development metrics, including measures
for informal or unstructured learning.
Organizations invest significant sums to increase the skills and capabilities of their employees. The
expectation is that this investment will help the organization accomplish its mission, achieve its goals
and address its critical needs at lower cost or in less time. Research has shown that organizations which
invest more in their employees tend to perform better. Furthermore, investing in employee skills and
capabilities is often critical to attracting and retaining the most desirable employees. Finally, in many
organizations, investing in the skills and capabilities of employees leads to higher employee engagement,
which is associated with higher motivation and productivity in addition to higher retention.
For all these reasons, investors, analysts and employees will benefit from greater transparency about
the investment in skills and capabilities. Investors and analysts can value an organization more highly
if it invests in its employees. Existing employees can find greater opportunities to grow and develop
if the organization invests more heavily in their skills and capabilities. And job seekers can be more
attracted to an organization that invests in its people.
Given the significant investment organizations make in their human capital, it is important to be able
to accurately and consistently measure the cost of this investment. It is also important to understand
how many employees participate in formal training, how much training they receive and what type
of training is provided. Senior leaders, as well as learning and development professionals, will also be
interested in the competency levels of the workforce, both as a guide to the need for training and as
a reflection of the impact of the investment in skills and capabilities. In other words, investment in
human capital should produce a more competent workforce which in turn will help the organization
succeed.
The metrics within the skills and capabilities cluster as documented in ISO 30414 are as follows:
a) Total development and training cost: this metric is defined as the sum of all spending on training
and development within an organization.
b) Percentage of employees who participate in training compared with total number of employees
per year: this metric is defined as the number of employees who participate in at least one formal
training experience divided by the total number of employees.
© ISO 2021 – All rights reserved PROOF/ÉPREUVE v
---------------------- Page: 5 ----------------------
ISO/TS 30428:2021(E)
c) Average formalized training hours per employee: this metric is defined as total formal training
hours for all employees divided by the number of full-time equivalent (FTE) employees.
d) Percentage of employees who participate in formalized training in different categories: this metric
is defined as the number of employees who participate in at least one formal training experience
divided by the total number of employees shown by category (e.g. leadership).
e) Workforce competency rate: this metric is defined as the average competency ratings assigned to
employees.
This document describes the following components for each of the above metrics:
— general;
— description;
— purpose;
— formula;
— how to use.
vi PROOF/ÉPREUVE © ISO 2021 – All rights reserved
---------------------- Page: 6 ----------------------
TECHNICAL SPECIFICATION ISO/TS 30428:2021(E)
Human resource management — Skills and capabilities
metrics cluster
1 Scope
This document describes and defines the five metrics of skills and capabilities. This document also
provides the formula for each metric and describes the common metrics which employ the five metrics.
This document also highlights issues that need to be considered when interpreting the skills and
capabilities data, especially when deciding on the appropriate intervention internally and when
reporting these to external stakeholders (e.g. regulators, investors).
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content
constitutes requirements of this document. For dated references, only the edition cited applies. For
undated references, the latest edition of the referenced document (including any amendments) applies.
ISO 30400, Human Resource Management - Vocabulary
ISO 30414, Human Resource Management — Guidelines for internal and external human capital reporting
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO 30400 and ISO 30414 and the
following apply.
ISO and IEC maintain terminological databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at http:// www .electropedia .org/
3.1
learning
broad, multifaceted set of activities focused on improving the performance
of individuals and organizations through the knowledge, skills and abilities of people
Note 1 to entry: Learning is the act of obtaining or acquiring new knowledge, skills and abilities and occurs
through the impact of education, training and instruction, practice or study on the individual.
Note 2 to entry: Formal learning is when the learner outcomes are defined and structured by the curriculum,
learning and instructional design and by the organizing body or individual.
Note 3 to entry: Can include reflective learning, which is a formal or informal process that deliberately draws on
experience to thinking about events, relationships and learning activities to identify what has been learned and
to generate and consider ideas.
Note 4 to entry: Can include team learning, which is a social and relational process that occurs from collaboration
between individuals leading to coordination of knowledge and behaviours as a feature of their work processes.
Note 5 to entry: Workplace learning is the acquisition of work-related knowledge and skills that is the result of
training that takes place at work.
Note 6 to entry: Can include learning through the means of communication technology, sometimes referred to as
e-learning.
© ISO 2021 – All rights reserved PROOF/ÉPREUVE 1
---------------------- Page: 7 ----------------------
ISO/TS 30428:2021(E)
Note 7 to entry: People also learn from others, which can raise awareness of the organization’s diversity and
inclusion principles and strategic objectives.
Note 8 to entry: Blended learning involves combining different modes of learning to achieve desired learner
outcomes.
3.2
development
set of learning activities to raise the threshold of performance of a person,
group of people or organisation
Note 1 to entry: This development often includes both formal and informal methods or processes.
3.3
training
process by which an individual or a group of people obtain knowledge, skills and abilities
4 Total development and training cost
4.1 General
Development and training are used to increase the skills and capabilities of the workforce to help an
organization accomplish its mission, achieve its goals and meet its needs. Many organizations make
significant investments in development and training, and the total development and training cost is
an important measure of an organization’s investment in human capital. While cost is an input metric,
it is nonetheless an indicator of the organization’s commitment to invest in its workforce, and some
research has shown a correlation to better financial performance. ISO 30414 recommends this metric
be reported internally and externally by all organizations.
4.2 Description
Total development and training cost is the sum of all spending on training and development within
an organization. Total cost includes items such as salaries and benefits for the staff, overhead costs
(such as supplies), direct costs of conducting the training (such as room rental, materials and travel
cost for staff), costs for external suppliers [developers, facilitators, learning management system (LMS)
providers] and tuition assistance.
NOTE 1 This list is just meant to provide examples of costs to be included. This document calls for all reported
training costs to be included.
In practice this is measured as the sum of all spending by the internal training departments and the
amount spent on tuition assistance for employees to obtain certificates or degrees. If data are available
on training expenditures by other departments (not captured by the training departments), this should
be added for a more complete picture. It does not include spending on training-related conferences
hosted by other organizations or the travel expenditures for non-training department employees to
attend training. It also does not include the opportunity cost (value of the time spent in training) of the
participants in the training.
NOTE 2 Others have defined total cost to include opportunity cost, so it is important to know which definition
is being used when benchmarking or comparing to another organization. The addition of opportunity costs
produces a more accurate measure of total cost.
4.3 Purpose
The purpose of measuring total development and training cost is first to know how much is being spent
to develop skills and capabilities so that a judgment can be made about whether more or less should be
spent. This is often expressed as an average expenditure per employee or per learner, or as a percentage
of payroll or revenue, and varies by organization, depending on the difficulty of the goals and needs as
well as the competency rate of the workforce. Challenging goals can require a higher level of investment
2 PROOF/ÉPREUVE © ISO 2021 – All rights reserved
---------------------- Page: 8 ----------------------
ISO/TS 30428:2021(E)
to achieve for any given workforce competency level. Likewise, a less proficient workforce (lower
competency rating) can require a higher level of investment for any given level of challenge. A second
important purpose is to provide the information to external stakeholders and employees so they can
make informed decisions about the organization’s commitment to invest in its workforce. A third
purpose is to provide information so that researchers can better explore the correlation and causality
between higher levels of investment in skills and capabilities and organizational performance.
4.4 Formula
4.4.1 General
Total development and training cost is simply the sum of all spending on training and development by
an organization.
The operational formula is:
Total development and training cost = sum of spending by all training departments within the
organization + sum of spending on training by other departments not already captured by the training
departments (if available) + sum of spending on tuition assistance for certificate or degree programmes.
In practice, data for the first part of the formula should be readily available for any organization that
has one or more training departments. Most of the spending on training and development should be
captured in the training departments’ expense statements.
Some organizations are too small to have a dedicated training department and, in this case, there can
be an expense line item for training which can be used.
Even in organizations with a training department, it is not uncommon for spending on training to
occur outside the training departments. Often, units send their employees to training outside the
organization and this training is not typically captured by the training department. If data on these
outside expenditures is available, it should be added.
Tuition assistance can be managed by the training department, a different HR function or the
business units.
Total development and training cost should be calculated using the most aggregated data available.
Start with the departmental expense statements for the training departments which should include all
the costs associated with providing the training, including staff expenses, overheads (e.g. room rental,
materials, travel, consultants, vendors, LMS), and internal charges (e.g. some organizations charge
their training departments for space, HR, IT). Starting with aggregate costs is much easier and more
accurate than trying to build up the cost of training on a programme-by-programme basis.
4.4.2 Case study 1
An organization with one centralized training department and five business units.
This example shows the calculation for an organization with five business units and one centralized
training department. The tuition assistance budget rests outside the training department. In this
example, training is highly, but not completely, centralized in the one training department.
Consequently, the training department accounts for about 80 % of the total development and training cost.
Spending
$
Training department 515 000
Business unit 1 15 000
Business unit 2 10 000
Business unit 3 35 000
© ISO 2021 – All rights reserved PROOF/ÉPREUVE 3
---------------------- Page: 9 ----------------------
ISO/TS 30428:2021(E)
Business unit 4 20 000
Business unit 5 25 000
Tuition assistance 30 000
Total 650 000
4.4.3 Case study 2
An organization with one small centralized training department, three business units with their own
training departments and two business units without training departments.
This example shows the calculation for an organization with a decentralized structure for training.
There are still five business units but three of those units have their own training department. There is
a small central training department with responsibility for leadership development. Tuition assistance
again rests outside the training departments.
Spending
$
Training department 65 000
Business unit 1 with training department 115 000
Business unit 2 with training department 145 000
Business unit 25 000
Business unit 4 15 000
Business unit 5 with own training department 230 000
Tuition assistance 30 000
Total 625 000
When aggregate data are not available in a small organization, the cost of training should be calculated
on a programme level and then summed, using the following formula for each programme:
Total cost of training and development = (staff time × fully burdened labour and related rate) + other
direct programme costs (e.g. room rental, materials, vendors or consultants, travel of staff)
4.4.4 Case study 3
An organization with no training department.
This example shows the calculations for a small organization with three programmes. The first
two programmes are developed and taught internally while the third programme is purchased and
facilitated by an outside vendor. The following have been calculated or estimated:
a) Programme 1
— staff time to develop, deliver and manage = 40 hours (see NOTE 1);
— average labour and related rate for staff = $35/hour (see NOTE 2);
— burden rate for staff = $50/hour (see NOTE 2);
— fully burdened labour and related rate = $35/hour + $50/hour = $85/hour;
— direct costs = $5 000.
b) Programme 2
— staff time to develop, deliver and manage = 80 hours;
— average labour and related rate for staff = $40/hour;
4 PROOF/ÉPREUVE © ISO 2021 – All rights reserved
---------------------- Page: 10 ----------------------
ISO/TS 30428:2021(E)
— burden rate for staff = $50/hour;
— fully burdened labour and related rate = $40/hour + $50/hour = $90/hour;
— direct costs = $10 000.
c) Programme 3
— staff time to manage vendor = 20 hours;
— average labour and related rate for staff = $50/hour;
— burden rate for staff = $50/hour;
— fully burdened labour and related rate = $50/hour + $50/hour = $100/hour;
— direct cost = Vendor cost = $25 000.
NOTE 1 “Develop, deliver and manage” includes all the effort associated with identifying and confirming the
need for training, designing and developing it or selecting and managing a vendor to do the same, delivering
the training or managing a vendor to deliver, reinforcing the learning, measuring results and closing the
programme out.
NOTE 2 The labour and related rate includes hourly salary plus any benefits tied directly to hourly salary,
such as employer-paid taxes. The burden represents the overhead cost and can be calculated as departmental
expense less the labour and related and direct (programme-attributable) costs. The burden rate is the burden
cost divided by the number of hours actually worked in a year, which takes into account the fact that employees
don’t work 40 hours per week × 52 weeks per year due to vacations, holidays, sick days and time spent in staff
meetings and training. (The accounting department can help determine the burden rate. As the example shows,
the burden rate can easily be as much or more than the labour and related rate.)
The programme costs can now be calculated as follows:
Programme 1 cost = (40 hours × $85/hour) + $5 000 = $3 400 + $5 000 = $8 400.
Programme 2 cost = (80 hours × $90/hour) + $10 000 = $7 200 + $10 0
...
Questions, Comments and Discussion
Ask us and Technical Secretary will try to provide an answer. You can facilitate discussion about the standard in here.