استخدام طريقة القيمة المضافة Vaic في قياس رأس المال الفكري لمؤسسة EPE Confection et Habillement Cand H SPA: المنطقة الصناعية الرويبة الجزائر

الملخص EN

This study aims at measuring intellectual capital and the extent of its contribution to creating value added in the economic institution based on the financial statements.

the study reached to the possibility of estimating the contribution value of the intellectual capital in creating a value added following the VAIC model, but this model alone leads to inaccurate results because it neglects the extent to which the relationship capital and non-financial elements of human capital contribute to creating value added.