The prerequisites for improving the efficiency of financial resources management of the enterprise

The theoretical aspects of enterprise financial resources management was investigate. Generalized the concept of financial resources, their role and significance for the enterprise. Analyzed the techniques that contribute to a deeper substantiation of managerial decisions on the formation and applying of financial resources. The effectiveness of financial resources management largely depends on the cost of borrowing capital. In the article was made analysis the dependence of credit payments on the profitability of equity: this dependence is the greater, then lower the return of equity. It has been established that the capital structure will be optimal when the increase in net return on equity and the effect of financial leverage will be maximum. Reviewed the progressive, different from traditional, methodological approaches to managing the financial resources of an enterprise