CAPITAL STRUCTURE. PROBLEMS OF CAPITAL MANAGEMENT AND OPTIMIZATION OF ITS STRUCTURE
The problem of choosing the optimal capital structure of the company from a theoretical and practical point of view remains quite relevant, since there is no universal approach or common criteria for solving this issue. The approach of each company should be individual and take into account a number of factors affecting the decision to choose the source of financing. The article focuses on such factors, and also addresses general issues regarding the capital structure, advantages and disadvantages of own and borrowed funds when they are used in the activities of companies. The authors consider the importance of optimizing the capital structure, as this not only contributes to the financial stability of the company, its current liquidity and solvency, but also can provide an opportunity to expand the scope of activities.