It is expected that organizations pursue better performances; a better organizational performance is highly dependent on intra-organizational resources and assets and its ability in using and applying these resources. Social capital is one of the intra-organizational intangible resources that had attracted the attention of many researchers in recent years. Here, the relationship between social capital and financial performance of the organization (using a balanced scorecard approach) is studied in of the rail industry companies located in the city of Tehran. The data collected by using a questionnaire (via random sampling from 399 people) and its own information and the use of structural equations indicate that there is a positive and significant relationship between the three dimensions of social capital (relational, structural and cognitive) and the financial performance of the organization. Since the company works under three subsets, in the following, it is tried to compare these three subsets based on hypotheses raised and some suggestions are provided for future research at the end of the study.
