The most important one is not being shown on the balance sheet even though the existence of past and present health company has been the intellectual capital they have. Requiring advanced specialization and commitment to do high functional health care delivery needed to be strong human capital and structural capital. Only in this way no room for error healthcare in the desired activity and productivity may be presented. To the maximum degree of expert, experienced and not urgent and postponed with medical teams of talented individuals with an essential key to delivering services quickly the Patient Information System, the materials used, the corporate culture of patient relations, patent applications and so on. The maximum degree of structural elements such as the capital holder of patient satisfaction. Thus, targeting both customer’s satisfaction as well as health enterprises superiority to competing in the competition will be able to achieve consistently this goal. All businesses in the health business are to keep up the competition as its primary objective. Therefore, while making technology investments that lose value over the years, it is more importantly over the years worth winning human capital, such as structural capital and give direction to the company and a prominent place in customer capital of the self-development of the business, three major factors that made the intellectual capital which holds investments, competitive factors today are creating an indispensable value.