DETERMINING THE OPTIMAL CAPITAL STRUCTURE AS PART OF THE COMPANY'S FINANCIAL POSITION ASSESSMENT

Abstract

The paper examines the totality of theoretical, practical and methodological issues related to determining the financial condition of the company by optimizing the capital structure through the methodology of integral evaluation. The methodology of the study is the application of the European concept of the effect of financial leverage (DFL1), graphic analysis tools, fuzzy set theory tools and the Descartes coordinate system to calculate common integral indicators that characterize a generalized assessment of the company's financial position. The main findings of the study are to determine the optimal balance of capital structure, in which financial indicators are located in the recommended ranges and the financial situation of the company is improved, as well as increase the efficiency of the use of their own resources.