Further professional training - an investment by the employee or by the entreprise?

The expenses associated with supplementary professional training for employees should be partially reimbursed by their employers. Companies that have a strategy providing for investment in human capital do so. The benefits to the company include independence from the labour market and the potential for the long-term management of its social resources. Outlays for employee training, however, will become investments only when the enterprise in question meets certain conditions regarding the co- ordination of such activities. (DIPF/Orig.)