How do you measure ROI for HR programs like training?

How do you measure ROI for HR programs like training?

• A. ROI = (cost of the program minus monetary gains) / cost.
• B. ROI = monetary gains divided by cost.
• C. ROI = (monetary gains - cost) / cost; measure gains via productivity, quality, retention, and time-to-productivity improvements.
• D. ROI cannot be measured for HR programs.

Answer: (C)