Theoretical approaches to the optimization of the company's capital financial structure

The problem of choosing the optimal capital structure is relevant today. The level of investment risks, the development possibilities of the company, the relationship between managers, owners and potential investors depend on the capital structure. Optimizing the financial structure of a company's capital is a topic that arouses the same interest of both scientists and financial managers of firms. In financial theory, there is disagreement in the existing theoretical concepts and a variety of practical solutions to the designated management task. The article analyzes the main modern and classical approaches to determining the optimal capital structure of the company, highlights the main factors determining the capital structure of the company in the studied approaches.