Wycena kapitału społecznego w przedsiębiorstwie
Valuation of social capital in the enterprise

Summary/Abstract: The purpose of this article is to provide information about research concerning the valuation of social capital in the enterprise. The article consists of three parts. In the first, author presents the selected concepts of social capital in the enterprise, in the second and third one he answers two questions – is the social capital in the enterprise measurable and what are the dilemmas related to capital evaluation? In the last part, he describes his own research, concentrating on the methodology of measuring social capital. The conclusions indicate that although the research had the prototype nature and concerned only four companies, they have already allowed to make the statement that it is possible to obtain measurable value of social capital using the simple method of valuation. Knowledge of the measurable value of all company capitals has the significant importance for the value management effectiveness.

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