Résumé:
Intellectual capital is characterized by its seed and cannot be imitated quickly, and the
administrative and accounting views of its components have varied and varied, but they
agreed on a gem, as most opinions and studies confirmed that it consists of human capital,
which is represented in the skills of workers, structural capital, which It reflects the various
systems and patents and finally the customer capital includes the relationship of the institution
with its customers. On this basis, this study reached a set of results, the most important of
which is the emphasis on the need to invest in each component of intellectual capital
separately to improve economic profitability. This study recommended The necessity of
accelerating the ORSIM Foundation to prepare an annual plan for investing in intellectual
capital and not focusing on its human capital only, and finding ways to activate its customer
and structural capital in order to raise and improve its economic profitability.
