期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2016
卷号：25
期号：1
页码：287-294
语种：German
出版社：University of Oradea
摘要：Training investment tends to portray diverse advantages for any company, regardless of its cost-effectiveness. The decision for training depends on the utilization of organizational benefits. The aimed of this study to investigate the relationship between decision of training investment and the theory of cost in perspective of accounting and economics. The foundation of collecting data was a secondary resource and employed analyzeing the previous researches as methodology approach. The study found the decision of investing in training is likely depended on opportunity cost concept as a stratrgic tools to gain competitive advantage and benefits in economicst view. More than that a framework and definition term created regarding a notable negative relationship between sunken costs and turnover.
