Abstract:

Training investment with the company has many advantages regardless of its cost effectiveness.

The decision for training based on Utilization and future expectation for organization benefits.

The author believed that training investment becomes a sunk cost if the trainee not continue in

the organization. The aim of this study to understand that training investment could be a huge

sunk cost in term of turnover. The analysis of date retrieved from secondary data.

Methodology

The backbone of this study is a secondary data from literature reviews

Objective

To understand the relationship between training investment decision, turnover, and sunk cost in

perspective of accounting and economics.

Introduction:

What is training? (from latest literature reviews)

1. Definitions

2. Benefits

3. Expectations from training

4. What is training investment and how it’s recorded in the accounting books.

5. Training cost in perspective of accounting and economics

What is cost? (from latest literature reviews)

1. Definitions

2. Types

3. Term cost in perspective of accounting and economics and how it’s recorded in both views

with examples (examples prefer to be mostly about R&D)

what is sunk cost? (from latest literature reviews)

1. Definitions (examples prefer to be mostly about R&D)

2. Sunk cost effect

Factors effect of sunk cost on economic decision-making

1. Utilization and progress decision

What is turnover? (from latest literature reviews)

1. Is turnover effect the organization

2. What is the rate of turnover used

The relationship between training investment, sunk cost and turnover in the organization. (from

latest literature reviews)

1. When an employee has been trained and then leave the company, Is the training

investment could be retained

Discussion and summary

References

(listed in Microsoft Word references).

High impact journals