The purpose of this study is to evaluate performance analyses based on techniques of Multiple Attribute Decision Making Model to find important factors influencing intellectual capital efficiency of the healthcare sector in Turkey. The proposed model of this paper considers different factors, which exist in the literature and prioritize them based on different criteria. The data used in the present study extends to seven years and retrieved from annual financial reports of firms operating in the BIST healthcare sector. The relationship between efficient use of intellectual capital and business performance was examined through human capital, structural capital and the practical use of relational capital as the components of intellectual capital efficiency. In this study, the Value-Added Intellectual Coefficient (VAIC) model proposed by Pulic (2000) is used to measure intellectual capital efficiency and its components such as human capital efficiency, structural capital efficiency and relational capital efficiency. Empirical findings reveal that the effectiveness of intellectual capital is more important than company performance criteria.