The organic structure of capital: theory, analysis, practice

The modern interpretation of the main scientific work of K. Marx in the part concerning the organic structure of capital, its structure and dynamics of change is one of the urgent problems not only of modern economic theory, but also of the practice of managing innovation activities in the field of material production, where capital takes the form of industrial capital. In the modern economy, there is a palette of opinions about the relevance for the purposes of scientific and practical use of the concept of the organic structure of capital introduced by C. Marx, as well as the growth trend of the organic structure of capital revealed by him. One of the poles of these opinions is the archaization of Marxist theory; the opposite pole of opinions is a positive assessment of both the primary source and the prospects for its practical application. The purpose of the study is to test the theoretical model of the primary source and verify the results of research on topics directly or indirectly related to the concept of “the organic structure of capital” using the example of the accounting statements of one of the largest enterprises in Russia, PJSC Gazprom. As a result of the performed research: 1) the theoretical model given in the original source has been tested; 2) the results of research on topics directly or indirectly related to the concept of “organic structure of capital” are verified; 3) the author’s methods that require inclusion in federal state educational standards are identified; 4) it is established that high-tech companies have reached the limit of growth of the organic structure of capital.