Today, development of intellectual capital in organisations is one of the key factors in improving business processes. In this paper, a hierarchical framework of fuzzy factors in the development of intellectual capital, the index for evaluating the performance of employees in the Municipality of East Azerbaijan province by the analytic hierarchy process, fuzzy we ighted. This study was a cross-sectional and information through library res earch, interviews and questionnaires wer e obtained. Statistical commun ity, academic specialists, and experts in human resources vice mayor of East Azerbaijan province with performance appraisal systems that sample consist ed of 15 patients (samples available and qualified), respectively. The f indings revealed that the indicators ability to perform tasks and updated knowle dge were the most important contributors to development of human capital, good colleague relationship was the most important factor in the development o f organisational capital, and the indicators clie nt treatment and good client re lationship were the most important factors in the dev elopment of relational capital. Finally it was found that the most crucial of t he intellectual capital constit uents was motivation which affected the most the indicators colleague tre atment and good colleague relatio nship, influencing thereby development of inte llectual capital.

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