УДК: 338.432.001.18

DOI: https://doi.org/10.36887/2415-8453-2021-3-8

Post-graduate of the Department of Entrepreneurship
Simon Kuznets Kharkiv National University of Economics

JEL classification: E22


The article considers the essence of the concept of organizational capital. It is established that organizational capital is an integral part of the intellectual capital of the enterprise along with social and consumer (client) capital. The main features inherent in organizational capital are considered. The formation of the mechanism of transformation of organizational capital of business entities is studied. The mechanism of transformation of organizational capital of business entities is offered and substantiated. The peculiarity of the proposed mechanism is the separation of three blocks of technological processes of organizational capital: the organization of labor, which determines the content of labor, responsibilities of employees, the system of remuneration, etc .; organization of production, which carries out the interaction of different technological processes into a single system; management organization, which analyzes the external and internal environment, and which allows for effective distribution of available resources of the enterprise. There is a transformation of organizational capital, ie the transformation of these technological processes into a single system and the formation of appropriate types of labor relations. It is established that the interaction of these systems directly affects the economic efficiency of production and competitiveness of the enterprise. The inefficiency of one element of organizational capital can negatively affect all interacting processes. It is revealed that the level of development of each block of organizational capital affects the efficiency of production of the enterprise as a whole. Problems associated with the development of elements of organizational capital affect the quality of products or services provided, which leads to a decrease in financial performance of the enterprise, and subsequently to the loss of such a valuable resource as staff. That is why in order to avoid crisis situations and eliminate possible risks, planning and analysis of the company’s activities must be carried out comprehensively, starting with the analysis of the labor relations system, because it is in this area creates added value.

Keywords: organizational capital; structural capital; intellectual capital; social capital; transformation.


  1. Stjuart, T. A. (2007). Intellektual’nyj kapital. Novyj istochnik bogatstva organizacij. [Intellectual capital. A new source of wealth for organizations]. Pokolenie. Moscow. Russia.
  2. Armstrong, M. (2004). Praktika upravlenija chelovecheskimi resursami. [Practice of human resource management]. 8th ed. Piter. St. Petersburg. Russia.
  3. Berzkalne, I., Zelgalve, E. (2014). «Intellectual Capital and Company. Value, In Procedia». Social and Behavioral Sciences. Vol. 110, pp. 887-896.
  4. Belkin, V. N., Antonova, O. A., Gorbunov, V. D. (2011). Organizacionnyj kapital predprijatija. [Organizational capital of the enterprise]. Institut jekonomiki UrO RAN. Ekaterinburg. Russia.
  5. Garanina, T. A. (2010). «Intangible assets and intellectual capital: the role in creating the company’s value». Vestnik Sankt-Peterburgskogo universiteta. Series 8. Issue. 2, pp 78–105.
  6. Orlova, T. (2008). «Intellectual capital: concept, essence, types». Problemy teorii i praktiki upravlenija.No 4. pp. 109–119.
  7. Ruus, J., Pajk, S., Fernstrem L. (2008). Intellektual’nyj kapital: praktika upravlenija. [Intellectual capital: management practice]. Izd-vo «Vysshaja shkola menedzhmenta»; Izdat. dom S.-Peterb. gos. un-ta. St. Petersburg. Russia.
  8. Butenko, D. S., Shejanova, Ju. D. (2020). Formuvannja mehanіzmu organіzacіjnogo kapіtalu sub’єktіv pіdpriєmnictva. [Formation of the mechanism of the organizational capital of the sub-business]. Ekonomіka ta derzhava. No 6. Available at: http://www.economy.in.ua/?n=6&y=2020.

The article was received 28.06.2021