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The article is concerned with disclosing the theoretical and practical aspects of capitalization of enterprises. According to the theoretical aspect, it is determined that capitalization is considered as a phenomenon (a state), process and economic relations. In general, capitalization of enterprises has to be understood as the accumulation of capital. In connection with the tendencies of humanization and socialization along with prevailing in economic relations of the concept of dynamic competencies, the components of capitalization include the capitalization of not only market, but also human capital, intellectual property, ecologization, image, business relations that correspond to the peculiarities of the new economy and are based on the investment activity of enterprises that contribute to the growth of their capital. In the practical aspect, the capitalization of enterprises is researched in relation to the assessment of its condition and development. In the practical aspect, the expediency of using the concept of capitalization as a phenomenon (a state) is proved. Using the method of multidimensional factor analysis, namely the method of the main components, a system of partial indicators of the assessment of the state and development of capitalization of enterprises as a phenomenon is substantiated. The main indicators are chosen by the specific weight of: real investments at the expense of the enterprise’s own funds in the total volume of investments; investments in fixed capital in equity; real investments due to depreciations of the enterprise in the total volume of investments; investments in advertising in terms of the total amount of investments in innovations; capital investments in tangible assets in the total volume of capital investments; investments in computing equipment and software in the total amount of investments in intangible assets; investments for innovations in the total amount of investment; investments for informatization in the total volume of investments; investments in intangible assets in the total value of non-current assets; investments in intangible assets in the total value of assets combined into an integral indicator of capitalization by the additive convolution method. Particular values of the integral indicator of the enterprise for a certain year characterize the state of its capitalization, and values of these indicators for a few years – the process of capitalization development. On the example of 19 enterprises, applying the cluster analysis, the enterprises are grouped into homogeneous groups to compare the results of their capitalization. As a result of the use of the specified methods, a significant impact on its development of new components of capitalization is proved – the capitalization of intellectual property, intangible assets, communications, which should be given the most attention in the process of managing the development of capitalization.

Capitalization of Enterprises: The Theoretical and Practical Aspects of the Status and Process of Development