بطاقة الأداء المتوازن كأداة فعالة لقياس مكونات رأس المال الفكري في المؤسسة الاقتصادية : دراسة تحليلية لمؤسسة HODNA-LAIT بالمسيلة، الجزائر للفترة (2012-2015)‎

الملخص EN

Intellectual capital is a real source of improving companies’ competitiveness and achieving success, but many entreprises ignore the importance of its generation and management as well as its measurement and development, which contributes to the efficiency and effectiveness of the entreprise.

In this regard, the balanced Scorecard model is an effective tool for measuring intellectual capital through The four axes indicators of the card.

The purpose of this study is to determine the extent and relevance of the balanced Scorecard in the measurement of intellectual capital, by integrating and linking the balanced Scorecard axes and the components of intellectual capital through a case study in HODNA LAIT in order to determine the components contained in this entreprise to apply this model.

The study showed that there is an integral relationship between the balanced Scorecard axes and intellectual capital components, but without reaching the desired limit which may limit the effectiveness of this model, and the most important recommended by the study is to increase attention to intellectual capital and its management because it is an important source of excellence, and maintain it continuously because it is an effective element in the success of the entrprises, especially in the knowledge economy.