The BalancedScorecard as an Effective Tool for Measuring the Components of Intellectual Capital in the EconomicEnterprise:Analyticalstudy of HODNA-MILK M'sila, Algeria for the period 2012-2015

Abstract

Intellectual capital is a real source of improvingcompanies’ competitiveness and achievingsuccess, but many entreprises ignore the importance of itsgeneration and management as well as itsmeasurement and development, whichcontributes to the efficiency and effectiveness of the entreprise. In this regard, the balancedScorecard model is an effective tool for measuringintellectual capital through The four axes indicators of the card.The purpose of thisstudyis to determine the extent and relevance of the balancedScorecard in the measurement of intellectual capital, by integrating and linking the balancedScorecard 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 applythis model.The studyshowedthatthereis an integralrelationshipbetween the balancedScorecard axes and intellectual capital components, but withoutreaching the desiredlimitwhichmaylimit the effectiveness of this model, and the most important recommended by the studyis to increase attention to intellectual capital and its management becauseitis an important source of excellence, and maintainitcontinuouslybecauseitis an effective element in the success of the entrprises, especially in the knowledgeeconomy.