Аннотация
The article deals with the theoretical foundations of capital as an investment resource for getting income. What is meant here is the principles of the market, when its owners work in the financial system, and accumulated by saving money and financial benefits in the form of specific complex goods involved in the financial process as a factor of production, with a close relationship to such factors as time, risk, and liquidity. The structure of the capital of the company should be considered taking into account the peculiarities of its functioning and the course of formation of sources of financing of activity. The ambiguity of characteristics of own and borrowed capital does not allow at formation of structure of sources of financing of activity to count on any “effective” policy and “effective” structure of the capital only on the basis of comparison of advantages and lacks which are objective feature of this or that source of financing. At a choice of sources of the capital, it is necessary to analyze carefully other factors influencing it, and also realizable actions of proprietors and managers of the company at a stage of structure formation in the organization. The small number of research works on the part of domestic specialists related to the structure of capital, indicates that the research methods of this topic have not yet been studied. This can be traced by the volume of papers published in recent years in this area, describing current theoretical aspects. It should be noted that the main drawbacks of such works are the absence or paucity of specific examples reflecting the practical relevance of the theories.