摘要：The article discusses methodological, methodological and practical approaches to the development of a factor-digital model in the context of sustainable economic development for optimizing the capital structure, which focuses on the principles of the concept, including the effective use of equity capital, return on equity; the need for efficient use of borrowed capital. It is the balance sheet component that provides a comparison of group criteria for enhancing financial and economic activity. During COVID-19 and the post-pandemic state, the schemes of proof algorithms for equity capital play an important role in the practical application of the factor-digital capital model, which allows in practice to skillfully manage group criteria: cash flows (financial, investment, etc.), liquidity and solvency.
