Strategies For Manufacturing and Measuring Intellectual Capital
Main Article Content
Abstract
Objective:The study seeks to clarify the most important strategies for manufacturing and activating intellectual capital, as well as the approaches to measuring and evaluating intellectual capital that provide information that would draw attention to the way the organization employs its resources, and focus the attention and interest of decision makers towards valuing the components of intellectual capital.
Methods: The descriptive approach was relied upon.
Results: It was concluded that the intellectual capital mainly reflects the knowledge assets and the intangible assets of the organization. There are many analytical models that explain the composition of intellectual capital with a high degree of similarity, as most of them focus on the fact that human capital is the most important sub-component of intellectual capital, and is an important basis for other components of intellectual capital.
Conclusion:Intellectual capital is primarily related to knowledge that can lead to value creation.