摘要：Intellectual capital has prevailed as a measure of core competency and competitive advantage which explains the gap between the market value and book value of a company. Given the fa ct that the nature of intellectual capital is abstract, intangible, and difficult to measure, a challenge has arisen for managers to evaluate intellectual capita l performance effectively. Despite the fact that several methods have been proposed to assist managers in this area, there is still a scarcity of approaches that are a ble to combine accurate data from financial reports and subjective judgments by experts, and that are dedicated to measuring intellectual capital in the context of choosing a set of the most promising new products. This forms the motivation to propose a method for intellectual capita l performance evaluation in the field of product development projects that is based on a fuzzy logic approach. Intellectual capital includes many intangible factors, and as a result, it is difficult to eva luate intellectual capital performance using only traditional crisp values. Therefore, a n evaluation of intellectual ca pital is proposed according to linguistic variables used by experts. The proposed fuzzy logic approach applies fuzzy linguistic variables to express the level of qua litative evaluation of each intellectual capital dimension in the context of project management. The use of the proposed approach can support the decision- makers in the choice of a set of new products that are most promising, improving the planning and implementation of intellectual capital management, aiding companies in building their competitive advantages, and helping companies achieve sustainable development. The feasibility of the proposed approach is illustrated by the result of intellectual capital performance evaluation for a sa mple set of projects.
关键词：Intellectual capital; measurement; new product development; linguistic variable; fuzzy numbers
