摘要：Currently, for consumer cooperative enterprises in Moldova, one of the important activities is to establish financial and economic contradictions, which arise between the need to reduce the cost of capital and low profits, which can be obtained by the entity as a result of investing in assets. This is because during the economic crisis of the enterprise, as a rule, the management seeks to reduce not only costs but also the cost of attracted funds. In mean time, to maintain market position, they are forced to restructure their activities, which often require large investments. The volume of attracted capital to finance assets directly affects the level of costs associated with its payment. Reduce costs associated with the formation of capital, can be achieved as result of the improved management of operations, optimizing current assets and the acceleration of the turnover. However, enterprises in their activities face disaccord between the costs of capital and return those assets in which capital has been invested. For evaluation of the controversy should be developed methods to manage the current assets, receivables and payables, own and borrowed capital, and also apply the method of factor's analysis of capital cost, scorecard return on assets, current assets turnover, and efficiency of financial resources management
