In literature on the subject, the term “capital” appears in both functional, structural, normative and axiological approaches. In the humanities and social sciences this concept is understood as a value related to the human factor. In economic sciences, capital is a narrower concept than “resource.” Resources (eg raw materials, materials, land, work) are used by people to meet their needs, they are factors in the production of goods and services (Rekowski, 2002, pp. 12-13). Capital is a special factor of production, because it is already transformed resources (eg physical / physical, human, financial) that can be launched to bring profit, increase opportunities and achieve goals and benefits on the market (in sociological terms, these are different spheres social life, not only areas of exchange of goods and services).