EN
An author examines a number of definitions for an enterprise's financial resources, makes analysis of their definitions in the context of the realities of modern economy. It is motivated the role and importance of financial coefficients in managing the finances of entrepreneurial structures. It is analyzed the instruments and methods of targeting the enterprise capital structure optimization. It also offered the approach to the search the optimal capital structuring, which is based on combined effect of maximization of the enterprise gross capital growth and his average cost.