Soft computing techniques and its application in the intelligent capital compensation

Abstract

Measurement of the value of intellectual capital is increasingly receiving more and more attention. However, the evaluation of intellectual capital is complex, it involves many factors, such as peoples` utility (human subjective recognition) and the economic efficiency etc. that are very difficult to compute by traditional methods. In this paper we propose an integrated fuzzy evaluation procedure to measure intellectual capital. The main methods used in this research are fuzzy statistical analysis, fuzzy-weighting and fuzzy ranking. This integrated procedure is aimed at yielding appropriate and reasonable rankings and value of intellectual capital. Empirical study shows that fuzzy statistics with soft computing are more realistic and reasonable in the intellectual capital evaluation. © 2011 Springer-Verlag Berlin Heidelberg.