Training and development activities are often considered as investments in people and in the business. The cost of these activities, is however, listed under the “operating expenses” heading in the income statement. Using an organization of your choice a

Training and development activities are often considered as investments in people and in the business. The cost of these activities, is however, listed under the “operating expenses” heading in the income statement.
Using an organization of your choice as an example, evaluate the training and development activities it offers for employees. Do you think these activities are costs or investments? In your discussion make sure to cover the following:
1. The difference between training and development (10 marks)
2. The training and development activities at the chosen organization (20 marks)
3. The benefits of the training and development program (20 marks)
4. The difference between cost and investment (10 marks)
5. The justification of the costs of these activities for upper management (return on investment) (20 marks)