The article deals with social capital of an enterprise as an economic category and its management because of topicality of effective utilization of all kinds of business resources in conditions of global economic crisis. The human factor as the special resource of the enterprise, with social and emotional characteristics, complicates functioning of system. The recognition of social capital as an economic category, leads to necessity to consider its influence on efficiency, competitiveness and stable development of the enterprise. The cash flow which is formed on the basis of certain system of values and credit policy of an enterprise is a result of the client capital. It is result of interaction of the interested parties (stakeholders): workers, clients and the enterprise, their expectations and stimulus. The role of effective communications between workers and clients increases in crisis, as liquidity of the enterprise depends from client's solvency. The purpose of the article is to consider the importance and interaction of the social and client capital as elements of the Intellectual Capital and to analyze their influence on an enterprise’s performance. The method of inductive logic, scientific induction and methods of processing of primary and secondary data were used. Authors characterize the problems of the enterprise arising in connection with management by client capital and, consider the parameters forming the customer equity of the polygraph enterprises, analyze results of debtors and receivables management. Application of principle Pareto allows to define clients significant for formation of the enterprise portfolio and it impacts administrative expenses. The result of management of enterprise–related social capital is shown in change of qualitative structure of debtors; speed of receivable turnover, and in change of growth rate and structure of bad and doubtful accounts. The social capital in combination with factors of the customer equity leads to closer and productive cooperation of the enterprise with clients that entails creation of additional economic value for the enterprise.