STRATEGIC GUIDELINES OF AN EFFECTIVE CAPITAL MANAGEMENT SYSTEM

The article substantiates that capital acts as the most important economic factor for the creation and development of any enterprise. It is proven that capital is not only a source of financial support, but also an indicator of the enterprise's stability and its potential for further growth. Capital played an important role in the existing system of distribution, redistribution and consumption of material goods. It is the main resource used for the production of goods and services, as well as to meet the financial needs of enterprises and employees. In addition, effective capital management becomes a key element of the successful operation of the enterprise. Capital management is not only an important financial operation, but a strategic process that determines the ability of the enterprise to adapt to changing market conditions and achieve its goals. The purpose of the article is to substantiate an effective capital management system in order to improve the financial results of the enterprise. When writing the work, general scientific and special research methods were used. In particular, the method of analysis and synthesis, monographic method, descriptive-analytical, deduction, abstract-logical, economic-mathematical methods, correlation analysis, generalization method, graphic method. The process of capital management is one of the key aspects of the successful operation of any enterprise. Effective capital management helps to ensure the optimal use of financial resources, which allows the enterprise to achieve maximum efficiency and profitability. Determining the optimal ratio between own and borrowed financial resources affects the independence and financial stability of enterprises, and also contributes to their profit and, ultimately, to achieving the set goal of their functioning. In addition, proper capital management helps to reduce the risks of capital investment, assess and control financial risks, and rationally allocate resources to achieve the strategic goals of the enterprise. It is substantiated that the optimal ratio of own and borrowed capital directly affects the results of activity.