Özet:

Improvement in knowledge and technology increase the importance of Intangible Assets or Intellectual Capital for today’s companies. Intellectual capital or intangible assets played a huge important role over being sold of the companies at a very high price of their market values. In this study, at first, the definition of intellectual capital or intangible assets is made; also its measuring techniques are explained. And then the Intellectual Capital of 5 companies, which are operating in cement ındustry in Marmara Region, are tried to calculate by “Calculated The Method of İntangible Assets”. In this study we studied with 5 firms which ones operating in the Marmara region and listed in Istanbul Stock Exchange (BIST). We used their data between 2010-2011, 2011-2012 and 2012-2013 which are explained by their financial statements. We took their financial statements from The Public Disclosure Platform (KAP). First, we calculated to firms’ profit before interest and taxes by using their data.  After that we calculated to average intellectual capital value with using to tangible assets data.

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