Part 3 You have been busy over the past two weeks! So far your research into your clients business strategy and needs assessment analysis has uncovered interesting results. The next step in the training and development process is to develop learning objectives that ensure transfer of training and develop a budget. Before we begin developing learning objectives it is important to understand what transfer of training means. Training transfer means that learners are able to transfer the knowledge and skills learned in a training session back to their jobs. The importance of training transfer cannot be overemphasized; organizations spend millions of dollars each year on training, yet only a fraction of that investment results in improved performance, particularly if training transfer is not supported by the employer. Effective training design incorporates learning goals and adult learning principles that enhance successful transfer, ultimately leading to improved individual and organizational performance. (Gusdorf, M.L., 2009). If training is to add value to the organization, effective learning objectives must reflect the organizations strategic focus. From these objectives, specific learning goals are established that define the actions that must take place within the three learning components for learning to be accomplished. Learning objectives give us direction for training content and establish the parameters for how to assess accomplishments. They become the overarching roadmap for the training project (Gusdorf, M.L., 2009). Another important element when developing a training program is preparing the budget for leadership approval and tracking. The budget needs to be clear and concise and easily understood by leadership in order for them to buy-in to the training plan program and approve the funding needed to support it. It is also important to track training expenses throughout the year. Use the attached to help you complete this part of the training plan project. See the Noe textbook chapter 6, for helpful information on determining costs. Continue reading for your assignment instructions.