| Summary: | As in the traditional enterprise, the performance of the enterprises in theknowledge based society is expressed through the same well-known financialindicators: return on equity, the profit margin, return on assets, gross margin, assetturnover, inventory turnover, the collection period, days’ sales in cash, payableperiod, fixed-asset turnover, balance sheet rations, coverage rations, market valueleverage rations, liquidity ratios, return on invested capital and many others. But,the differences that appear are in the way of acquiring at this performance in theenterprises. The actual knowledge based society is promoting the methods andmodels of the rational management that will lead to performance acquiring by theenterprises. Although as a first step, the reference to financial character as incomestatement, balance sheet, schedules to a balance sheet started to include referencesto the brain capital that is considered the success key in the businesses. In this paperI intend to present the effects on enterprise’ financial performance of the maincomponents of the brain capital: the human capital characterised through theemployees’ competences and skills; organizational capital that defines the internalstructures of the enterprises, inclusively the informatics structure and social capital,related to the enterprise relations with thirds (investors, banks, customers, suppliersetc.). The brain capital mustn’t be looked as a present vogue but as a necessity of itsconsideration and evaluation thus to the old economic-financial rules used indecision making to be added and the knowledge/information decision.
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