Document Type: Original Article
Assistant Professor, bonab branch, Islamic Azad university, bonab, Iran
Young Researchers Club, Aliabad Katoul Branch, Islamic Azad University, Aliabad Katoul, Iran
The intellectual capitals are the most important source of economic investment. With going the communities from the industrial age to information age, the importance of intellectual capital has increased. We can enumerate the importance from such factors like information technology revolution, the increasing importance of knowledge and knowledge-based economy and also influence of innovation and creativity as determinant element of competition. The purpose of study is determining the evaluation the intellectual capitals in the companies' financial performance. The main problem is lack of appropriate pattern identification for Evaluation the intellectual capital. Type of the research is applied and use of descriptive – analytical method. The tools for data collection with refer to library resources are including books, weekly magazines, Monthlies, journals, publications of research centers, academic theses and searching in electronic data bases such as the Internet. Different categories is presented for intellectual capitals in this article that one of these categories were discussed with VAIC name (added-value of intellectual capital) by Pulic, that it is consists of three components: efficiency of physical capital, efficiency of human capital, efficiency of structural capital. Also the model of calculating the intellectual capital (independent variable) is described and evaluation the intellectual capital in companies' financial performance is evaluated. It will be clear in the final analysis that the limitations of provided financial forms by traditional accounting in explaining and expanding the value of companies relies on the fact that the resources and economic value are not only producing the goods and having a stock or a high turnover of cash, but we should also be considered the intellectual capital in the worst state. Also the Pulic method is used by financial forms and its notes with it for this task because its method in calculation is easy and as we know the financial forms show things witch exist in fact and they are not made in mind and it looks to the thing that exists in company with a financial view, and it is recommended for evaluation the intellectual capital.