Abstract: The article discusses methodological approaches to the development of a model for analyzing the optimization of the organization’s capital structure, in which the main attention is paid to the principles of the concept, including the principle of effective use of equity capital, its profitability; the principle of efficient use of borrowed capital; the principle of balancing the sources of financing of the organization. Both vertical and horizontal analysis was carried out, as well as an assessment of the financial stability of the organization and a factor analysis of the return on equity. The factors influencing the optimization of leverage were considered, and the capital structure was optimized according to the criterion of maximizing the return on equity, which is becoming very relevant, especially in the context of the coronavirus pandemic and the post-pandemic period. In the process of choosing the optimal source of funding, both quantitative and qualitative indicators of the availability of resources were assessed, and a qualitative and quantitative analysis of funding channels was carried out, which was used to calculate the degree of their reliability. The capital structure was optimized according to the criterion of minimizing financial risks. In a pandemic and post-pandemic period, evidence schemes play a significant role for the practical application of a model that contributes to the growth of capital and an increase in its share in the overall structure of funding sources for the organization’s activities. Procedures based on assessing changes in profitability, the structure of funding sources in a specific period of time.

Funding, Education, Covid

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Sustainability of science in a post-covid world

Wien

IfII Institut für Intellektuelle Integration