The problem of presenting intellectual capital using financial tables and suggestions for solution

Despite the fact that researches about the definition of intellectual capital and its components can be found in the literature, there is not enough information about the subjects; financial value of this concept, accounting for numerical data found, and presenting intellectual capital on financial tables.The aim of this research is defining how to measure the value of intellectual capital, which increases the profitability and competitive power of companies, using financial table data and presenting the found data on financial tables. Consequently companies will be able to express their intellectual capital, which increases their market value, numerically and also gathering more accurate data about the companies using financial tables will be possible.In the scope of the research, 12 of 34 companies which are active in IMKB in the areas of textile, clothing and leather and which have the maximum profit in 2006, 2007 and 2008 years were chosen. Intellectual capital values of these companies have been measured numerically. The reason of such a choice is based on the assumption that there is a strong positive ratio between intellectual capital value and profitability of companies. It is impossible to discuss the positive impact of intellectual capital for companies which do not make profit. The intellectual capital values were added in the balance-sheets and the income-sheets of the 12 companies which have high profitability.?Calculating Intangible Value Method? has been used to calculate intellectual capital value. Intellectual capital values have been calculated using financial table data of the companies for 3 years in 7 steps. At the end of this research, it was shown that there is also a contribution of intangible values as well as financial values to profitability. Also it was described how to place this contribution in the tables.Having intellectual capital and effective usage of the intellectual capital is an important factor which increases net profits of companies. For this reason, companies should make investment to strengthen their human capital in order to ensure their permanency