The necessity of studying the theoretical aspects of the organizational culture of an enterprise in the conditions of transformation and intensification of globalization processes substantiated. A variety of theoretical concepts for the formation and implementation of organizational culture in the activities of enterprises presented within the framework of their management system, in which the essence of the concept of “organizational culture” interpreted ambiguously. In the process of the conducted research, it proposed to understand the concept of “organizational culture” of an enterprise as a set of norms and behavior patterns that formed in the organizational system of enterprise management within the framework of effective subordination and coordination organizational relations. They determine the way of uniting groups and individuals in the process of functioning of the enterprise to achieve its goals in accordance with the needs of the internal development of the enterprise and the requirements of the external environment. The properties of corporate culture described in accordance with the system of values, beliefs, norms and rules of the enterprise, which it is advisable to include: versatility, objectivity, dynamism, uniqueness, consistency, heterogeneity, adaptability, sociality, economic character. A comparison of organizational culture with corporate culture carried out. Despite the dialectical proximity of the concepts of “organizational” and “corporate” culture, it proposed not to consider them identical. A set of functions of the organizational culture of an enterprise proposed, taking into account the degree of its influence on the interests of participants in the socio-economic process and elements of organizational culture. The first group is internal integration functions. The second group is the functions of external adaptation. It is advisable to consider the main elements of organizational culture to be the values that are generally known in the enterprise and provide an orientation towards : results, employees, team, attention to detail, stability. So, organizational culture is formed as a conscious and intentional improvement of any actions in the culture of the enterprise in order to create a favorable socio-psychological climate for uniting workers into a single team within the framework of certain moral, ethical and cultural values.