This paper presents a model of spread sheet cost for training and development programs to the nursing staff in a hospital organization. Significant items of the total cost have been considered in relation to its elaboration and proper functioning. This model is divided into four parts: Item1 - data related to the training programs; Item 2 - direct costs of these programs; Item 3 - indirect costs (Continuum Educational Center structure), and Item 4 - cost amount. The use of spread sheet cost may provide knowledge and management for the nurses and nurse managers. However, the related costs should be reviewed according to each service.
Costs and cost analysis; Health facilities; Staff development; Training inservice
