The Relationship between Intellectual Capital Elements and Management of these Elements: Example of B-fit Businesses

In today's knowledge economy, the intellectual capital, which doesn’t appear in the financial statements, but comes to the forefront in creating value, has gained importance. The prospect of intellectual capital should be taken into account in sport sector, which has a very large prevalence in the country's economies. However, there are few studies on intellectual capital management in the field of sports at Turkish literature and this study is a preliminary work especially oriented towards the relationship between intellectual capital elements. The aim of the study is to emphasize the importance of intangible assets which increase the market value and to reveal how the managers of sport service businesses are evaluating the elements structural capital, consumer capital and human capital. B-fit enterprises with 200 businesses in 50 different cities are considered. It is also evaluated the ideas of business managers about information sharing. The data were collected by survey and document analyzing method and analyzed with statistical data analysis method. As a result, it was seen that there was a moderately significant relationship between the intellectual capital factors.