علاقة رأس المال الفكري بالأداء المالي و أثر الاستثمار فيه على الميزة التنافسية : دراسة تطبيقية

Abstract EN

The study aimed to analyze the relationship between intellectual capital components and organizational success in general.

This study provides insight into the role of intellectual capital in organizational performance, especially financial performance, and the impact of investment in these components on creating and improving a competitive advantage .The (VAIC™) method was used to measure the value based on the performance of the organization.

The performance measures used in this analysis are profitability, employee productivity, and growth in revenue.

The intellectual capital (human capital HC, structural capital SC, Capital of Relationships CR) was analyzed according to the classification (Stewart) based on the Onge model with the adoption of Bontis's model modification.

The physical capital of the organization was studied to separate the interplay effect on financial performance and to measure its impact on performance and investment using the multiple regression method.

The applied study was conducted on the data of the Medical Excellence Foundation during the period (2012-2016).

Was selected a random sample of (96) questionnaires from private hospitals operating in Benghazi city.

Research on data analysis was based on the SPSS statistical program.

A correlation was found between the efficiency of the value added of the resource components and the ROA, EP, SG) indicators of the organization's performance and the significant positive impact of investment in intellectual capital on competitive advantage.

The study recommends increasing investment in intellectual capital and deepening understanding among the management and hospital staff of the concept and components of intellectual capital.