Le capital organisationnel et la création de valeur Valorisation du nca rouiba selon le référentiel "thésaurus bercy V1" : cas : nca rouiba

الملخص EN

The intangible capital is a set of intangibles of the heritage of the company.

Although it does not appear on the balance sheet, but it gives the company a competitive advantage.

Its increase in importance is in large part explained by the diffusion of the technologies of information and communication, the entry in the services and knowledge economy, and the highlighting role of innovation in economic growth.

The intangible capital is divided into three categories: human capital, social capital and structural capital, the latter includes the organizational, information system and innovation capital.The value of the human, relational and structural capital cannot be highlighted through organizational capital