With the growth of the knowledge economy, organizations have found that the value of an organization is not just the financial capital of an organization but also its intellectual capital. Since intellectual capital is an intangible asset, identification of its indicators and its variables from the financial and cost perspective has become a challenge for managers. This has increased the importance of intellectual capital as research and economic categories. Due to the role of intellectual capital spending in the value added of organizations, this topic is the subject of new research. The purpose of this study is to identify intellectual capital variables based on cost indices in the Iranian educational technology. Therefore, firstly, cost indicators that are effective are found, then a questionnaire based on the Likert scale is developed. Exploratory factor analysis has been used to extract factors. After performing the factor analysis, the indicators are classified into nine categories. According to the extracted factors, 9 factors are classified into 3 groups. Confirmatory factor analysis has been used to confirm this categorization. For this purpose, all the statistical indices introduced by the experts in this field have been presented to confirm the model. The results of this research show that human capital dimension includes 4 factors, structural capital dimension includes 3 factors, and dimension of relational capital includes 2 factors in intellectual capital of Iranian educational technology.
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