Factor-digital model of the company’s capital in the context of sustainable economic development

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