Аннотация
One of the main functions of a company in a market economy is to provide it with the necessary financial resources for independent financial and economic activities. In a planned economy, the company would be funded by the state and its centralized financial system when financial needs or difficulties arose. The company's capital structure, formed as a result of attracting its own and borrowed funds, is the initial factor that determines the effectiveness of its activities, and the main purpose of its activities – profitability. Of course, the company is based on equity in the course of its activities. His income from entrepreneurial income is the only source of business development. However, equity is not enough to solve the problems of socio-economic development of the company, so the company attracts external funds in the course of its independent activities. Therefore, attracting borrowed funds is a prerequisite for the development of entrepreneurship. The most basic issues in forming an effective capital structure for the company are at what rate the company will attract the necessary financial resources. The main strategic goal of the company in a market economy is to increase and maintain its current and future market value. And now the main way to achieve this success is to effectively manage the cost of capital. If the cost of capital is higher, the company's performance will decrease accordingly, and vice versa. In this regard, the company's financial managers should pay special attention to determining the value of sources of formation of the structure and composition of capital.