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Introduction. This article substantiates the relevance of the policy of optimizing the structure of capital, discusses the methodological approaches to developing a model for analyzing the optimization of the company's capital structure, which focuses on the concept that includes the principle of effective use of equity capital, its profitability; the principle of effective use of borrowed capital; the principle of balancing the sources of financing the company's activities.
Materials and methods. Both vertical and horizontal analysis were carried out, as well as an assessment of the company's financial stability and a factor analysis of return on capital. The factors that affect the optimization of leverage were considered, and the capital structure was optimized according to the criterion of maximizing the return on equity. In the process of selecting the optimal source of funding, both quantitative and qualitative indicators of the availability of resources were assessed, and a qualitative and quantitative analysis of the funding channels was used, which was used to calculate the degree of their reliability. The capital structure was optimized according to the criterion of minimizing the level of financial risks.
Results. The concept of optimizing the capital structure through the implementation of the existing production lines in the company’s activities has been developed.
Discussion. Emphasizes the benefits in using equity and debt.
Conclusion. It is concluded that the considered procedures based on the analysis model of capital structure optimization for manufacturing companies can be recommended for practical use.
model, efficiency, financial stability, concept, le-verage, profitability, capital, capital intensity, profit, optimization
Developed a model for analyzing the capital of a manufacturing company and an algorithm for its application;
The methodology proposed in the paper is based on the capi-tal structure optimization model, built on the basic principles of the concept;
The proposed methodology leads to the financial sustainabili-ty of the company based on the optimization of the capital structure.
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