This study, based on human resource management analysis, examines the productive sectors that invest more in formal training and evaluate the effect of training on corporate efficiency. It comes out that, firms of the chemistry, food processing, commerce, transport and communication sectors are those which allot higher budget to training. These sectors may have greater returns to training. Econometric panel data fixed effects as well as dynamic panel estimations, highlights a positive effect of training expenses on value added with higher lagged effect. It is therefore important to take into account this lagged effect in the evaluation of training program and sustain any policy that gives incentives to firms to invest in capacities reinforcement of their workforce.