Evaluate the impact of intellectual capital and knowledge management services based on studies in Iran

saman sanjari¹

1) Master of Accounting،Electricity distribution companies Lorestan Province

IOI Code : XYFB-BBABK
Publication : The Second International Conference on Management and Business Economics(2mesconf.com)
Abstract :
    Development in recent decades, new opportunities put in front of people and organizations.The extent of interactions in the developed world and new definitions have been updated in various aspects of individual and social life.An economy in which knowledge and intangible assets as the most important source of competitive advantage for organizations is known.One of the components of intellectual capital is intangible assets The role and importance of intellectual capital employed Return The sustained profitability of financial companies return on capital employed is over. This means that compared with intellectual capital, financial capital importance in determining profitability has been sustained significant decrease Achieve competitive advantage and survival of the organization depends on its ability to create, store, distribute and use knowledge assets. These assets based on the value and benefits that entails for the organization, is measured. In recent years to measure intellectual capital, several approaches have been proposed and model. In this paper, the subject and the importance of intellectual capital measurement approaches and patterns overview of studies done by experts and scholars inside Iran. The results show that Intellectual capital and its components effective in improving and increasing the positive performance of organizations and organizational innovation orientation, Improve entrepreneurship and ultimately promote the service organization associated with elevated levels.

Keywords : intellectual capital intangible assets human resources