Abstract:

In the rapidly changing technological age, enterprises generate added value of the resources they possess, and the process of transformation depends largely on the effective use and management of intellectual capital components such as human capital, structural capital and customer capital. In this study, the incomes and profits of the intellectual capital components of the technology sector companies that are traded in Borsa Istanbul have been evaluated by data coverage analysis. The data of the 14 undertakings included in the study for 2017 and 2018 used the appropriate input and outputs associated with the intellectual capital components, and then the CCR (Charnes-Cooper-Rhodes) and BCC (Banker-Charnes-Cooper) models used the relative total activity of the undertakings, pure technical activity and scale activity. According to both the CCR and BCC models, the analysis found that used intellectual capital components more effectively in 2018 than the previous year.

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