دور رأس المال الفكري في تحسين الأداء الاقتصادي للمؤسسة : دراسة حالة مؤسسة مناجم الفوسفات تبسة

الملخص EN

Intellectual capital is scarce and difficult to imitate, and contributes effectively to improving the economic performance of the organization.

Different administrative and accounting opinions of its components, but they agreed on the essence, most studies have confirmed that it consists of human capital represented by worker’s skills, stuctural capital that expresses patents, finally the customer capital includes the relationship of the organization with its customers.

On this basis, this study reached a number of results, the most important of which is the emphasis on the need to invest in each component of intellectual capital to improve economic performance.

This study recommended the necessity of speeding the phosphate mining company –Tebessa- to invest in intellectual capital and not focus on its human capital only, and activating its capital to increase its sales and improve its economic performance.