Certified Professional in Learning and Performance (CPLP) Practice Exam 2026 - Free CPLP Practice Questions and Study Guide

The comparison that evaluates the cost of a training activity against the outcomes achieved is known as a cost-benefit analysis. This method is widely used in various fields, including training and development, to determine the financial return of an investment in training. By quantifying both the costs of the training (such as materials, time spent, and any associated resources) and the benefits (such as improved performance, increased productivity, or higher employee satisfaction), organizations can make informed decisions about the value and effectiveness of their training programs.

In contrast, the other options do not serve this purpose effectively. A chart of accounts is a financial organizational tool that lists all accounts for a company, useful for managing finances but not for evaluating training outcomes. A SWOT analysis focuses on identifying strengths, weaknesses, opportunities, and threats related to a business or project, not cost versus benefit. An income statement reports on a company’s revenues and expenses over a specific period, reflecting financial performance rather than directly assessing training costs and outcomes.