Motivation for the Use of Company Debt Resources in the Context of Indebtedness Level

For implementing partial activities, companies utilize a broad portfolio of financing resources. These resources can be analyzed from various angles. They are usually divided into company´s equity and debt resources. Although the decision about resource utilization is influenced by many factors, the cost of capital is the most prominent aspect that enters this process. The subject of the article is a research in the field of company debt resources. There are a number of circumstances that encourage companies to choose this method of financing. The motivation for the use of debt resources is different in terms of a company indebtedness. Our research was directed to explore this issue. There were investigated and evaluated the factors for the use of debt resources of financing for the activities of variously indebted companies in the Czech Republic. The research used primary data obtained by selective questionnaire survey. Using a comparative analysis, the data was processed, evaluated and interpreted. The output of the article is an influence verification of the factors that will affect decision-making about the involvement of debt resources, on the current level of the company indebtedness