The formation and development of corporate culture of learning organization: efficiency assessment

In modern conditions of digitalization of the economy, its integration with the policy society questions of formation and development of corporate culture of the learning organisation are of particular relevance. Digital transformation of business dictates the need for the emergence and development of learning organizations, creating and preserving knowledge. In this situation, the openness of issues of assessment of efficiency of processes of formation and development defines the importance of the proposed research. Corporate culture is regarded by most scholars as the most important internal resource of the organization, able to provide her with stability in a crisis and give impetus to the development and transition to qualitatively different levels of the life cycle. This position assumes that a strong corporate culture should be aimed at building a learning organization, able to quickly adapt to changes in the external and internal environment. This article examines the issue of assessment of efficiency of corporate culture; it is shown that in addition to the empirical, sociological methods and qualitative approach to evaluation, is acceptable investment approach. This option appears when you use the aggregate target-oriented and project management methods, which allows in a systematic manner to carry out the formation and development of corporate culture. The assessment should be subject to software development activities and (or) development of the corporate culture of a learning organization. In evidence to draw conclusions on the example of agricultural companies, a calculation of the economic efficiency of the program of formation of corporate culture of a learning organization. Calculation of net discounted income, the net present value of the project, profitability index, project profitability, payback period. This confirms the social and economic effects of the proposed program on the formation of corporate culture of independent learning.