Please give me the context of your question. Are you talking about an annual training budget for an entire organization or organizational unit, or are you talking about a specific training project? Do you want to use benchmarks to set the budget or do you want to calculate how much it will cost to satisfy specific training needs? Do you have your own internal instructional designers and trainers or do you outsource all of your training?
There are just so many variables. Same with the training policy. If you can tell me about your situation and the context of your need, this would assist in being able to give more helpful advice.
Vicki Heath
Trainer Resources http://www.businessperform.com
Training Cost or Budget 
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