العلاقة بين راس المال الفكري وفق نموذج Stewart وبطاقة الاداء المتوازن(دراسة تحليلية في معمل الالبسة الرجالية في محافظة النجف الاشرف )

The intellectual capital of intangible intellectual assets to find value, an‎d classified according to the model (Thomas Stewart T.Stewart) to the three main components are human capital, intellectual capital and customer capital, In 1997, Kaplan & Norton provided the model closer to the concept of intellectual capital for the purpose of measurement and called Balanced Scorecard system , Is a multi-dimensional system for measuring performance in organizations, The current research aim to identify the relationship and the impact of intellectual capital in the Balanced Scorecard ,In order to achieving these objectives has been the use of a questionnaire made up a number of paragraphs and the main results that have been reached, That there is direct correlation relationships and significant , an‎d with a significant effect between the variables of intellectual capital and the axes of the Balanced Scorecard ,The most important recommendations urged the management of men's clothing factory in Najaf, Focus on the role of senior management in the success of the application of the Balanced Scorecard BSC Through the provision of scientific methods and the process that would support the system of internal control performance in the factory.