Scientific and methodological principles of organizational capital management and its assessment

The transition from the concept of Industry 4.0 to the concept of Society 5.0 requires investments, the application of the latest knowledge and the ability to use them effectively. Therefore, the achievements of technological and digital industries, which were obtained by Industry 4.0, do not lose their value, but, on the contrary, are relevant. This is precisely what determines the purpose of the research ‒ substantiating the system of managing the organizational capital of business entities and the mechanism for assessing its effectiveness. During the research, such methods as theoretical generalization, abstract-logical method, methods of analysis and synthesis, graphic method were applied. The main results of the work include the developed organizational capital management system, which, unlike the existing ones, includes the process of transforming human capital into commercialized results (intangible assets) of the enterprise. Also, an achievement is the comprehensive assessment of organizational capital presented in the work, which includes three levels of analysis: macro level, meso level and micro level. The article specifies the definition of the concept of “the system of organizational capital management”, by which the authors understand the process of transformation of human capital into commercialized results through the formation of organizational capital on the basis of an innovative approach with the help of certain management principles and technologies. The composition of the main elements of organizational capital is clarified and the stages of its formation, from creation to futurization, are defined. A system of indicators for assessing the organizational capital of the enterprise has been developed, which is based on the principles of complexity, conciseness, accessibility, systematicity and logic. The practical significance of the results lies in their application as a basis for making managerial decisions. The developed recommendations can be used by entrepreneurs and senior managers to identify the strengths and weaknesses of their organizational capital and identify opportunities to improve the efficiency of resource use