DEVELOPMENT OF SCIENTIFIC APPROACHES TO THE RESEARCH OF THE MANAGEMENT NATURE OF ENTERPRISE CAPITAL

Аннотация

The scientific article is devoted to the problems of research of the managerial nature of the capital of
the enterprise, which has undergone significant changes in recent years. On the basis of a critical analysis of
scientific work on substantive interpretations of the enterprise capital, approaches to their research are organized,
organized into the following: economic, according to which capital is explored as wealth, money, resources, value,
etc.; accounting, within which the interpretation of capital is carried out in terms of financial results, net assets,
financial resources, etc.; financial, according to which capital is considered as a form of organization of financial
resources, stock of funds, monetary measurement values. Postindustrial specificity of social development directly
reflected on the processes and results of capital management of the enterprise, which actualized the study of capital
in the entrepreneurial aspect. It is determined that the difference between this approach and traditional research is the
focus on such forms of capital as social, information, knowledge, technological, cultural, etc., which is caused by the
postindustrial specificity of processes of human being. However, under such conditions, forms of capital are not able
to perform their functions without being involved in the interaction and relationships mediated by the activities of
economic entities on the basis of mutual value. The entrepreneurial problematics of enterprise capital research has
led to changes in the logic of managerial influences on it, which should be implemented in accordance with a strategic-oriented approach. Its main specificity is related to the expansion of the content space of capital research - not
only objective but also incorporated, as well as the implementation of management based on the elimination of
extraordinary and ordinary gaps in the results of capital formation processes