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This paper presents an estimation of hidden costs of using IT systems methodology and research results in Poland and Norway. These costs come as a result of loss of productivity of employees due to lack of IT skills. The main element to reduce them is then educational courses and IT skills certification. IT investment is in general undertaken according to general economic calculations. It handles typical indexes for efficiency action evaluation. There are ROI and IRR (Kamerschen, 1991; Syska, 2004; Tockey, 2004; Yost). Calculation of their actual values for IT investment is quite complicated and mostly based on estimate data (Tockey, 2004). Efficiency indexes demand calculate costs of investments and profits.
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