قياس أثر رأس المال الفكري على القيمة المضافة للمؤسسات في إطار التفاعل بين الأصول الملموسة وغير الملموسة -حالة شركة أرامكوا السعودية-

Abstract

This study aims to quantify the contribution of intellectual capital to the enterprise's added value by assessing the impact arising from the synergy between its tangible and intangible assets, leading to important economic benefits. The descriptive approach is employed to present the variables of the study, in addition to the case study methodology by utilizing Saudi Aramco as a model. The analysis includes the application of the ValueAdded Intellectual Capital (VAIC) model to ascertain the efficiency of this enterprise's capital utilization, along with the implementation of the Return on Assets (ROA) model to evaluate its performance.The study concluded that the creation of added value within Saudi Aramco is based on the integration between investment in physical capital and intellectual capital, and thus achieving economic benefits for it, with a note of superiority for the efficiency of intellectual capital.