Keywords: economic mentality, capitalization of knowledge, cognitive corporate culture, organizational competency, stability.


The article deals with hierarchic levels of casual factors of enterprise fundamental capitalization. It is proved that organizational competency and sustainability of an enterprise are the criteria of the incorporated level of capitalization which is determined by the set of mental and cognitive factors. The article substantiates that these characteristics are informative for determining the level of organizational abilities that, in their turn, ensure productivity of capital formation processes at an enterprise, and formalization and assessment of which are performed at the financial and accounting hierarchic levels of their formation.


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How to Cite
Riabykina, K., Riabykina, N., & Bukhanets, V. (2019). ASPECTS OF INCORPORATED AND OBJECTIFIED CAPITAL FORMATION. Scientific Journal of Polonia University, 35(4), 19-26.