To determine the market value of a ship management company, apart from its book value, it is necessary to also know its intellectual capital. The impact of this type of capital is evident, especially for ship management companies that are service-based. If these businesses follow the intellectual capital level and managers determine the necessary strategies based on this, these companies, which compete internationally beyond ensuring the continuity of their businesses, can stay one step ahead of their competitors. The purpose of this article is to provide an analytical perspective for ship management companies to evaluate their intellectual capital. In this context, the study adopts the analytical hierarchy process in the environment of fuzzy sets to increase sensitivity. Based on the analysis results, the most important intellectual capital elements for ship management companies are "human capital" as compared to "structural capital" and "relational capital" elements. As the key performance indicators applied for evaluation may differ according to enterprises, group performance indicators to be evaluated in the measurement of the elements were determined. The indicators related to human capital were more weighted than the others. This study guides not only the evaluation of the intellectual capital of ship management companies but also the determination of new strategies by managers for the development and valuation of companies.