Since the emergence of knowledge economy, items discussed in traditional accounting practices seemed not to represent the real value of an enterprise effectively. Thus, the conception of intellectual capital has been proposed. However, current intellectual capital measurement methods have limitations such as confirming causation difficultly, lacking integration sufficiently. The purpose of this dissertation is to propose an effective method and process to evaluate intellectual capital. We collected data from annual reposts of IC (Integrated Circuits) design houses in Taiwan. In basis of indicators and association analysis, strategy map for IC design house can be built. Then we compared the efficiency of intellectual capital for IC design houses. The results showed small scale companies might be more efficient than large scale companies. We also observed that intellectual capital value might not be reflected only through association and efficiency analysis. Then system dynamics was adopted to analyze one case. The side effect and leverage factor that hidden in uni-direction thinking of balanced scorecard were found out. This theme also found out indicators of intellectual capital and dynamic loops for the case. Finally, we suggest the policy to increase intellectual capital value for the case.