دور راسالمال الفكري في رفع مردودية المؤسسات الاقتصادية

Abstract

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.