Analysis of efficiency of use of the capital of a construction organization

The article is devoted to the generalization of the experience of the formation of the capital structure in emerging markets and the analysis of the efficiency of using capital on the example of a construction organization. Briefly summarized the basic theory of the structure of capital, highlighted the features of the theory of hierarchy. The analysis of the effectiveness of the use of the organization's capital based on the calculation of eight indicators characterizing its financial performance (profitability of assets, return on equity, profitability of equity, profitability of borrowed capital, financial lever, cost of borrowing capital, financial leverage effect, weighted average cost of capital). Established that the formation of funding sources of the organization is close to other public companies in the construction industry and is formed under the influence of the current economic situation in the country.