دور الربط و التكامل بين نظام تخطيط موارد المنشأة و بطاقة الأداء المتوازن في تنمية رأس المال الفكري للمساهمة في تحقيق ميزة تنافسية للمنشأة

الملخص EN

It is no secret to anyone that the role of intellectual capital in supporting and achieving the ability and competitive advantage of business organizations for its role in the process of generation, innovation and renewal, and which is capable of transforming knowledge into value.

its management; In order to arrive at formulating the appropriate strategy to take advantage of it, this coincided with the emergence of balanced performance measures and the enterprise resource planning system.

Therefore, this study aims to create a link and integration between the enterprise resource planning system and the dimensions of the balanced scorecard due to the integrated solutions that this integration brings to operations such as Planning and control, in line with its strategies.

From this integration, the researcher seeks to bring about development and development of intellectual capital as an asset owned by the organization that enables it to achieve the desired strategic goals.

The facility and the dimensions of the balanced scorecard works on the development and development of intellectual capital, whether it is innovation capital or relationship capital, as well as organizational capital and human capital.