Regardless their nature, all the capitals have a cost. The cost is the highest risk element, which accompanies the capital, because, is in inverse proportion to the profit: a higher cost leads to a lower profit. For attracting the sources of capital, a firm must spend certain sums, which are proportional to their price. The content of this thesis tries an efficiency of financial structure for companies based on the minimizing of finance costs. In this case, it has proceeded to a deep analysis of financial source on long term. In the purpose of efficiency of financial structure has followed the costs for variant of financial structure through point out models of analyses and assemble the costs recommended by international and national specialty literature.

financial structure, financial sources, capital cost, efficiency