From the ASTD website :

Measurement Kit™
Tools for Benchmarking and Continuous Improvement

Please Note:
The online version of Part I of the Kit is under development and will be released in April. We apologize for the delay.

Human capital--the collected skills, talents, and knowledge of workers--has increased in importance in recent years, and companies now find their success and even survival tied more and more closely to the human capital of their workers.
Yet despite its growing importance, companies still know little about how to invest effectively in human capital. Because investments such as training and development are so difficult to measure and evaluate, they are often treated simply as costs on the corporate balance sheet.

The lack of good information in this area makes it nearly impossible to answer training’s big question--how does training affect an organization’s profits and earnings? Without such hard facts, training cannot be managed efficiently and companies are reluctant to invest money in human capital development.

Finally, however, the solution to this problem--standard measures that can be applied across companies--is at hand. The American Society for Training and Development (ASTD) has worked closely with a number of companies in its ASTD Benchmarking Forum to develop such measures, and it is now making them available to any organization--free of charge--in the ASTD Measurement Kit. Benchmarking results are provided through the Benchmarking Service.

Further information about the Measurement Kit from