UDC 330
Authors
Kumalagova E. A.
Student of the 1st Year of Study in the Direction of Management
FGBOU HE “North Ossetian State University named after K. L. Khetagurov”
Abstract
The financial capital of economic entities should be considered as the cost of resources that acquire a monetary form and are formed from various sources. The article substantiates the elements that make up the fundamental basis of the financial capital management system. Based on a critical study of the economic literature on the definition of the concepts of “goal and objectives of management”, “capital structure”, “capital structure optimization”, the understanding of the capital structure of an enterprise has been clarified.
Keywords
finance, capital, management, business entity, resources.
