SUMMARY
Strategic human capital is one of the most important strands of intellectual capitals in financial managers as it is regarded as the main source of creativity. Investigating the relationship between the value of human capital and some indices of the organization performance including financial performance improvement from income perspective, present study, in fact, tries to enhance the capability of managers and other organizational beneficiaries to evaluate the value made by human capital. To do so, the study was conducted in the time period of 2013-2014 in the Social Security Organization and the employed statistical method was multiple regression via panel least squares (with fixed effects). The study finally revealed that there was a significant relationship between the strategic human capital and improved financial performance in terms of incomes. Furthermore, no significant relationship was observed between strategic human capital and profit-making. To put it another way, while the value of human capital is not reflected in the fiscal performance index (profitability), market values these properties. The same relationship was also tested between the direct and indirect work force of production and office and selling employees.