Interconnection between intellectual capital management and organizational changes management has been shown. Main problems in organization capital management as a part of an intellectual capital have been highlighted, a complex of interrelated tasks, aimed at their solving has been formed. The following ones have been considered as such tasks: development of structure and functional models of organizational capital and a mechanism of its formation, which would contribute to formalization of new knowledge formalization based on the conversion of individual competences to organizational ones. Different approaches to organizational capital essence and structure as a component of an intellectual capital have been analyzed; it has been suggested to distinguish two components in its structure: organizational capital, which characterizes static aspects and capital of processes as a dynamic component. Organizational management structure, corporate culture, management systems, applicable information technology and knowledge bases, intellectual property have been included in the structure of infrastructure capital. Capital of processes combines business processes providing an enterprise's functioning and going through the process of continual improvement and organizational competences responsible both for operation and development of an enterprise. The process of organizational capital formation is suggested to be studied from the position of organizational changes. The similarities and differences between organizational changes and organizational innovations have been revealed; the advisability to attribute to organizational innovations only those changes for which a relevant project has been initiated. An approach has been suggested to formation of organizational capital, which is based on interaction of human capital and organizational capital elements, with due consideration of changes of consumer preferences, and knowledge formalization process management based on implementation of organizational changes.