چکیده :

In competitive world many companies are trying to get good success between their rivals. Companies owners wants to optimize their cost and manage it to receive to proper level of cost and expenses.one of important factors for analyze the business success is training and its effects on company outputs, many companies are aware from the positive effects of this important parameter and try to use training benefits in there business. Also R&D units are important units in companies and many of them have high concentration on their efforts and performance.in this research we have investigated on 31 companies in Kerman province of Iran that selected as a top industrial units in 2015.we want analyses the relation between job training cost and R&D cost. For this aim we used correlation analyses to calculate the correlation Coefficient. results shown that there is positive relation between job training cost and R&D costs.

کلید واژگان :

jobtraining cost, R&D cost,company



ارزش ریالی : 300000 ریال
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