Vadim G.Plyushchikov, Maria V.Petrovskaya, Ivan V.Sukhanov
The study considers the aspects of forming an optimal capital structure for enterprises operating in a market economy and using their own equity and borrowed capital. An important point of practical application and scientific significance of the study is an extended approach to assessing the cost of all sources of enterprise financing. The formation of a single model against this background becomes the basis for determining the reliable level of financial risk of the enterprise for interested users of information.