LA FORMACIÓ A LES EMPRESES: DESPESA O INVERSIÓ?
A l’article d’avui tractaré un tema de certa controvèrsia, on la seva valoració ha sofert diverses interpretacions en funció de les variables, temps i context. Cada vegada es troba menys resistència a considerar la formació en el si de les empreses com una inversió, les empreses d’èxit han canviat aquest mirament, passant d’una consideració de despesa a etiquetar-les com una inversió. Per tant, es requereix un anàlisi que ens permeti visualitzar i quantificar el retorn de la
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