Associate Professor of the Department of economic theory of the Faculty of Economics and Management of the Kyiv National Economic University n.a. Vadym Hetman
Updating research on incorporate capitalization as the primary source of the growth in the value results of capital formation stems from the fact that in post-industrial conditions of the enterprise activities its success depends on the ability to produce and use new knowledge, organizational nature of which is studied in the incorporated plane. The concept of incorporate capitalization is new in the theory of capitalization of the enterprise, while it is actively developing and acquiring new characteristics. According to the conceptual logic of understanding of strategy (context, attitudes, process and content), it defines the content of each of the concepts in aspect of incorporated capitation. The main focus of the study was the strategic orientation on training and self-study, due to the competition in the field of tacit knowledge and core competencies, which are formed and reproduced exclusively within a particular company. It is proved that the vast majority of models of transformation of knowledge focuses on the codification, storage and reuse of knowledge. However, in contemporary post-industrial conditions of this mechanistic approach is not relevant because in this context it allows enterprises to gain a competitive advantage. Innovations are possible only through constant updating of knowledge, creation of new combinations and prioritization of the influence of tacit knowledge on the formation and growth of the economic performance of enterprises. The specifics of capital formation in this aspect acquire new characteristics and are determined by the organizational ability to transform tacit knowledge into explicit and formalized, which directly impacts the productivity of capital in space.