Methodological toolkit for calculating the debt load of an enterprise

Today, almost all commercial organizations are actively involved in the processes of financial management of debt capital. This activity is often considered as one of the fundamental ways to maintain the given pace of sustainable development of an enterprise and maintain its competitiveness. Regarding any economic entities, to which a commercial organization belongs, we can say that the basis for the need for additional financing in the form of a debt burden is the current needs for resources, both material and intangible. The authors made a critical analysis of the methods for calculating the debt burden and provided their comparative characteristics. In the work, the authors identified the most effective method for calculating credit capacity, based on the criterion of business value and on a method based on indicators of financial dynamics. This interpretation allows us to solve the problem of not only assessing the feasibility of the debt burden, but also gives an idea of the role of each of the components in its formation, as well as when using debt capital of an enterprise in the financial management.