Subject. The article considers sources of financing activities in ensuring the economic security of the organization. Objectives. The purpose is to examine the impact of changes in size and structure of sources of financing of organization's activities on return on equity and profit, assess the degree of manifestation of the effect of financial leverage to select the optimal source of financing. Methods. The study rests on theoretical provisions on methods of analyzing the structure, dynamics, and effective use of own and borrowed resources, accounting (financial) statements of the object of research. We employ methods of scientific cognition, like data retrieval, situation modeling, analysis and synthesis of information. Results. We made calculations of the financial leverage effect indicators to assess their impact on economic security of the organization. The findings can be used to select the sources of formation of organization's assets in order to ensure its economic security. Conclusions. The use of the findings in theoretical and practical activities will help objectively assess the impact of the ratio of own and borrowed funds in the structure of capital sources on the financial stability of the organization, the profitability of using the equity, the increment of net profit and, as a result, on ensuring its economic security.
Keywords: sources of financing, economic security, leverage
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