قياس القيمة المحققة من الاستثمارات الفكرية : دراسة حالة مؤسسة الإسمنت بتبسة "الجزائر"

الملخص EN

The study aims to test the impact of intellectual capital investment by its components: human capital, relational capital and structural capital in achieving organization value.

The study place was Cement organization of Tebessa by using value added intellectual coefficient (VAIC).

It has reached to reject the main hypothesis and the acceptance of the substituting one because (VAIC) demonstrated that intellectual investments achieve monetary value in the study organization, with a fluctuation in it.

Finally the study has presented a number of results and suggestions related to subject.