Intellectual capital is the intangible value of a business. This includes anything that isn't physical that adds to the productive capacity of a firm. A company’s intellectual capital is not visible in the balance sheet, but it is an important indicator of whether or the company is likely to be successful. However, it can be difficult to calculate the value of intellectual capital in terms of actual kronor. Intellectual capital is usually split into human capital and structural capital. Basically, managers of companies are forced to correct and improve production methods, marketing, innovations and ultimately increase productivity and economic efficiency by considering prevailing economic conditions constantly. One of the main ways to improve economic conditions and increase competition for successful factories which can reach to the potency of competition, is the use of creative thinking that without the recognition and protection of intellectual capital will not be possible. In this study, elements and components of intellectual capital are independent variables as human, Structural, and relational capitals. Economic performance indicators (dependent variables): profit and cash earnings are considered. Methods of research in doing is descriptive - correlation of covariance analysis of structural equation model. The results were analyzed with the Lisrel software, and finally the relationship between intellectual capital were confirmed and it has been found that relational and structural capital directly and human capital, indirectly, impress economic performance by structural effects.
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