Purpose: To determine the intellectual capital measurement method that can be applied in the productivity management and strategy of university hospitals and to evaluate the efficiency by developing a model that can be used in the traditional accounting system.

Methodology: The model that best explains the productivity levels of university hospitals with structural, used, and human capital variables were designed. In the first stage of the model, a team of 30 experts determined 83 data that could be used in productivity criteria, strategic targets, and accounting systems. All intellectual capital measurement methods were analyzed. The model that best explains the structure of the university hospital was determined. Its efficiency and profitability were evaluated in 2014-2016.

Findings: Human capital has a greater impact on university hospital efficiency than other components of intellectual capital. BSC is the measurement method that most explains intellectual capital. Our model has a holistic RBV theory structure and is effective in profitability and efficiency.

Authenticity: All countries need viable models to solve the problems of health expenditures. The model we developed presents the senior management with practical solution suggestions, productivity management, and strategy guides that they can use to increase the resources and efficiency of hospitals.