Human capital is defined as human knowledge and skill, which is an important asset for organizations. An organization’s market value is associated with tangible assets, estimated at about sixty-two percent in 1982 and falling to thirty percent in 2001. Thus, seventy percent of organization’s remaining market value relates intangible assets, including human capital. The human capital provides benefits and capabilities for firms. Most executives aware the importance of human capital and seeks to improve their human resources. Investing in training to improve human resources is the popular but the problem remains about how to make decisions that bring the highest returns from training investments. A survey of American organizations indicates that four levels of Kirkpatrick model are used for training assessment. Previous studies indicate the lack of fourth level application that assesses training impact. An improvement of earning per worker ratio represents a good impact of training investment based on a financial performance approach. Executives should know how they can improve the earnings per worker ratio by their decision making. There are three types of education which provide knowledge and skills including, formal education in school, experience and training. The formal education in school and experience are the individual investment while the training is the investment of firm. Employees who have different formal education and experience need different training to increase their quality. Thus, executives should consider the difference in training needs when they make decisions about training investments in order to get the greatest benefits from training investments.