培訓機構，不論其規模大小或層級高低，若能充份發揮功能，對於組織提升競爭優勢，必然具有相當重要的影響。但培訓機構要能充份發揮功能，使產品與服務得到優質經營，必須在人力資源(human resources)、財務資源(financial resources)及物質資源(physical resources)等三方面，有健全的管理，作為前提。 本文在人力資源管理方面，將探討培訓機構的職掌，培訓人力的選拔及培訓人力的訓練，亦即探討如何篩選及提高培訓人力素質，以利培訓機構職掌之推動。在財務資源管理方面，將就培訓機構如何編列預算以及應如何就預算中心制(Budget item center)、成本中心制(Cost center)與利潤中心制(Profit center)等財務制度的定位，加以 分析。在物資源管理方面，則著重在培訓機構教學環境以及各項設備管理等問題的說明。最後，並從培訓機構整體的競爭優勢著眼，就培訓機構是否應取得ISO專業品質認證的問題，作一個基本的探討。

If the training and development organizations (hereinafter TDOs) can be fully functioned well, no matter what the scales or hierarchy levels are, it will have a considerable influence on enhancing their competitive advantages. For this reason, it should have a good management to get the best products and services, especially done well in the field of the human resources, financial resources and physical resources. About the human resources function of the TDOs, this article studies organizational duties and functions, the recruitment and training of the manpower. In other words, it studies how to choose the right person, and improve the quality of the manpower so that the TDOs can be functionally wel1. As for the financial resources part, this article analyzes the process of drawing up a budget and deals with how to locate the financial systems such as budget item center, cost center, profit center and so on. Thirdly, the physical resources part of the TDOs, it mainly describes the teaching environment and the explanation of relevant problems. Final1y, from the view of the organizational competitive advantages, this article has a basic study whether TDOs should get certification from the ISO.