Many countries aim to involve more companies in the vocational education and training system. Transparency of the actual costs and benefits of company-based training activities helps governmental authorities to steer this process adequately and can be used to convince firms to increase their involvement in company-based training. This article illustrates the challenges of implementing a cost and benefit study in Vietnam. It discusses the application of the BIBB cost-benefit model, the implementation of the survey, and the interpretation of the main results under special consideration of the different contextual conditions.
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