阿斯彭研究所：2025年技能提升手册：指标（英文版）

To effectively track and measure value, Accenture’s model organizes metrics into four progressive levels. These levels do not function in isolation; rather, they build upon one another, creating a comprehensive structure for tracking impact. Level 1 captures the foundational costs and investments, while subsequent levels layer in workforce impact, business outcomes, and ultimately, financial ROI. This integrated approach ensures organizations can systematically connect learning investments to