Basically, corporate management is always forced to reform and improve production, marketing, innovation, and ultimately economic efficiency and efficiency among the units under its control, given the present and future economic conditions. One of the key ways in which factories can improve their economic status and increase their ability to compete with other competitors. It is through the use of creative thinking and system innovation that this would not be possible without the knowledge and support of intellectual capital. In this research, the elements and components of intellectual capital are considered as human capital, structural capital and relational capital, which are independent variables for each of the intellectual capital elements. Performance index (dependent variable): Profit is considered. The research method in terms of data collection is descriptive-correlational by covariance analysis method of structural equation model. 219 managers and experts of the statistical society were selected by probability classification method and a questionnaire containing 60 questions was given to them. After collecting the questionnaires, the data were analyzed using SMART PLS and SPSS22 software. Finally the relationships between intellectual capital indices were confirmed and it was found that structural and relational capital directly and human capital indirectly through structural capital had an effect on performance.
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