The paper concentrates on the topic of efficiency and effectiveness of company training. This work has set research goals that were solved using the interrogation method, questionnaire technique and free interview. Goal No. 1 was to investigate the situation in the company training from the motivation aspect and stimulating education system requirements. Goal No. 2 was to determine the use of educational methods, forms of training from the point of view of their efficiency. Goal No. 3 was to investigate into the attitude toward company training evaluation and exploitation of the individual levels of educational process efficiency evaluation. As a resource for the training efficiency evaluation the authors used Kirkpatrick’s 4-level Learning Evaluation Model extended with the ROI method. The research group consisted of a) HR managers / managers from the SME sectors, b) participants of these companies’ training programmes. The most important requirements for an efficient stimulating educational system involve the conformity with the needs and goals of the company, linking with the performance system and accord with the needs of an individual. The research has shown that in certain educational methods and forms there occurs conformity between the frequency of their usage in practice and apprehension of their efficiency, e.g. the controlled discussion method and the direct group education form. In others, such as the practical example method and individual consultation form, their usage in practice is minimal, but there is a high apprehension rate of their efficiency. The efficiency evaluation is implemented mostly only on the 1st and 2nd level (the reaction level and learning level). However, in a responsible approach to the efficient use of financial means invested into the training process also a shift of evaluation on the 3rd and 4th level (transfer to the work-place level and business result level) and ROI are necessary.