Are you constantly asked to justify the amount spent on employee training and development?  Here's the President of the Canadian Society for Training and Development, Lynn Johnston.  She raises some great points about the multitude of benefits across different levels within an organisation, so that there are, in fact, many different types of Return on Investment.  You also need to look at the Opportunity Cost - the cost to not investing in training and development of employees and how this inaction can hold back or even damage an organisation.  For people who have links to training and development, what do you think?