Tools for assessing the impact of the capital structure on the financial security of the enterprise

At the moment, almost all commercial organizations are actively engaged in the processes of financial management of borrowed capital. This activity is often considered as one of the fundamental ways to maintain the set pace of sustainable development of an enterprise and maintain its competitiveness. However, it is precisely the incorrect management of borrowed capital that can lead to significant problems related to ensuring the financial security of an economic entity. The authors analyzed the methodological approaches presented in the economic literature on the assessment of the financial security of a commercial enterprise. Based on it, the paper proposed a mechanism for monitoring the impact of the capital structure of a commercial organization on the assessment of its financial security. The proposed approach makes it possible to comprehensively and systematically solve the problem of the expediency of attracting borrowed capital, and assess the impact of changes in its value on the financial security of the company. The paper presents the sequence of assessment stages, the formation of an information base on them and provides sample forms for filling them out. The tools proposed in the article for assessing the impact of the capital structure of a commercial organization on its financial security can be used when planning the company’s borrowing.