Intellectual Capital Evaluation with Soft Computing Method

The problem of evaluation of intellectual capital has attracted considerable attention. It involves many factors, such as peoples' utility, the market value and the potential profits etc. Using the traditional accounting methods is difficult to estimate an appropriate result. In this paper we propose an integrated fuzzy evaluation procedure to measure the intellectual capital. The main methods used are fuzzy statistical analysis, fuzzy-weighting and fuzzy ranking. This integrated procedures are aimed at yielding appropriate and reasonable rank and value of intellectual capital.