تأثير رأس المال الفكري على خلق القيمة في الشركات الصغيرة و المتوسطة : دراسة ميدانية على شركة محبوبة للعجائن

الملخص EN

The purpose of this study is to focus on the impact of intellectual capital on value creation in SMEs, by conducting an empirical study in Mahbouba Company.

To achieve the objectives of the study, a questioner was developed and distributed on Available Sample estimated 75 employers.

the processing and analyse data using (SPSS v23).

The most important results of the study showed that intellectual capital has a positive and significant impact on the creation of value in Mahbouba Company, and it has succeeded in developing relational capital that essentially supports its capability to create value.

The study recommended the necessity of the importance to developed intellectual and structural capital to maximize value creation.