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Modal ialah suatu sumber yang disumbangkan untuk berniaga. Dalam istilah perakaunan ianya dikategorikan Ekuiti Pemilik
Dalam [[ekonomi]], '''modal''', '''barangan modal''', atau '''modal sebenar''' merupakan faktor pengeluaran yang digunakan bagi menghasilkan barangan atau perkhidmatan yang dirinya sendiri tidak digunakan dengan banyaknya sungguhpun ia mungkin susut nilai dalam proses pengilangan. Barang modal mungkin didapati dengan wang ataupun modal kewangan. Pada sebarang masa, jumlah modal fizikal boleh dirujuk sebagai '''modal saham''', penggunaan yang berbeza dengan modal saham dalam prinsip perniagaan.
Dalam kewangan dan perakaunan, modal pada umumnya merujuk kepada kekayaan kewangan yang disimpan, terutama yang digunakan bagi memulakan atau mengekalkan sesuatu perniagaan. Konsep kewangan modal diterima oleh kebanyakan entiti bagi penyediaan laporan kewangan mereka. Di dalam konsep kewangan bagi modal, seperti wang dilabor atau kuasa membeli yang dilabor, modal adalah sama dengan nilai aset bersih atau ekuiti sesuatu entiti. Dalam konsep fizikal bagi modal, seperti keupayaan beroperasi, modal dianggap sebagai keupayaan pengeluaran berdasarkan entiti, sebagai contoh, unit pengeluaran sehari.<ref>[http://www.aasb.com.au/admin/file/content105/c9/Framework_07-04nd.pdf] Framework for the Preparation and Presentation of Financial Statements, Par 102</ref>
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Financial capital maintenance can be measured in either nominal monetary units or units of constant purchasing power. <ref>[http://www.aasb.com.au/admin/file/content105/c9/Framework_07-04nd.pdf] Framework for the Preparation and Presentation of Financial Statements, Par 104</ref> There are thus three concepts of capital maintenance in terms of [[International Financial Reporting Standards]] (IFRS): (1) Physical capital maintenance (2) Financial capital maintenance in nominal monetary units (3) Financial capital maintenance in units of constant purchasing power.<ref>[http://www.aasb.com.au/admin/file/content105/c9/Framework_07-04nd.pdf] Framework for the Preparation and Presentation of Financial Statements, Par 104</ref>
==Capital in narrow and broad uses==
In [[classical economics]], capital is one of three (or four, in some formulations) [[factors of production]]. The others are [[land (economics)|land]], [[labour (economics)|labour]] and (in some versions) organization, entrepreneurship, or management.
Goods with the following features are capital:
* It can be used in the production of other goods (this is what makes it a factor of production).
* It was produced, in contrast to "land," which refers to naturally occurring resources such as geographical locations and minerals.
* It is not used up immediately in the process of production unlike raw materials or [[intermediate good]]s. (The significant exception to this is [[depreciation]] allowance, which like intermediate goods, is treated as a business expense.)
These distinctions of convenience have carried over to contemporary economic theory.<ref> • [[Paul A. Samuelson]] and [[William Nordhaus|William D. Nordhaus]] (2004). ''[[Economics (textbook)|Economics]]'', 18th ed., [end] Glossary of Terms, "Capital (capital goods, capital equipment."<br> • [http://www-personal.umich.edu/~alandear/glossary/ Deardorff's Glossary of International Economics,] under 'C', "capital."</ref> There was the further clarification that capital is a [[Stock and flow|stock]]. As such, its value can be estimated at a point in time, say December 31. By contrast, [[Investment#In economics or macro-economics|investment]], as production to be added to the capital stock, is described as taking place over time ("per year"), thus a [[Stock and flow|flow]].
Earlier illustrations often described capital as physical items, such as tools, buildings, and vehicles that are used in the production process. Since at least the 1960s economists have increasingly focused on broader forms of capital. For example, investment in skills and education can be viewed as building up [[human capital]] or [[knowledge capital]], and investments in intellectual property can be viewed as building up [[intellectual capital]]. These terms lead to certain questions and controversies discussed in those articles.
[[Human development theory]] describes human capital as being composed of distinct social, imitative and creative elements:
* [[Social capital]] is the value of network trusting relationships between individuals in an economy.
* [[Individual capital]], which is inherent in persons, protected by societies, and trades labour for trust or money. Close parallel concepts are "[[skill|talent]]", "[[ingenuity]]", "[[leadership]]", "trained bodies", or "innate skills" that cannot reliably be reproduced by using any combination of any of the others above. In traditional economic analysis individual capital is more usually called ''labour''.
Further classifications of capital that have been used in various theoretical or applied uses include:
* [[Financial capital]], which represents obligations, and is liquidated as money for trade, and owned by legal entities. It is in the form of capital assets, traded in financial markets. Its market value is not based on the historical accumulation of money invested but on the perception by the market of its expected revenues and of the risk entailed.
* [[Natural capital]], which is inherent in ecologies and protected by communities to support life, e.g., a river that provides farms with water.
* [[Infrastructural capital]] is non-natural support systems (e.g. clothing, shelter, roads, personal computers) that minimize need for new social trust, instruction, and natural resources. (Almost all of this is manufactured, leading to the older term [[manufactured capital]], but some arises from interactions with natural capital, and so it makes more sense to describe it in terms of its appreciation/depreciation process, rather than its origin: much of natural capital grows back, infrastructural capital must be built and installed.)
In part as a result, separate literatures have developed to describe both [[natural capital]] and [[social capital]]. Such terms reflect a wide [[consensus]] that nature and society both function in such a similar manner as traditional industrial infrastructural capital, that it is entirely appropriate to refer to them as different types of capital in themselves. In particular, they can be used in the production of other goods, are not used up immediately in the process of production, and can be enhanced (if not created) by human effort.
There is also a literature of [[intellectual capital]] and [[intellectual property law]]. However, this increasingly distinguishes means of capital investment, and collection of potential rewards for [[patent]], [[copyright]] (creative or [[individual capital]]), and [[trademark]] (social trust or [[social capital]]) instruments.the word capital is what you have as a wealth.
==Capital in classical economics and beyond==
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==Rujukan==
{{Reflist}}
* F. Boldizzoni (2008). ''Means and ends: The idea of capital in the West, 1500-1970'', New York: Palgrave Macmillan, 2008, chapters 4-8.
* K.H. Hennings (1987). "Capital as a factor of production," ''The [[New Palgrave: A Dictionary of Economics]]'', v. 1, pp. 327-33.
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