The Cost-Benefit Analysis of Enterprise Learning Investment

The process of organizational Learning is an essentially that of the learning cost. It needs learning investment to be conducted and transformed into competitive advantage. Enterprise learning investment, as a sustainable investment process, needs a certain cost devotion and brings corresponding investment benefit at the same time. In this paper, the authors firstly introduce the learning cost into the field of organizational learning and knowledge management, put forward the concept of learning investment, and analyze the cost and benefit of enterprise learning investment In general, the costs of learning investment mainly include R&D cost, technology purchased cost, new machine procurement cost, staff training cost and other costs of learning investment. The benefit of learning investment can be divided into explicit benefit and implicit benefit according to whether the ultimate benefit of learning investment can be measured.