The subject of this paper is the financial structure of the company. The financial structure is monitored by the work of financial policy, which manages the shares of company financing through its own and other people's sources. It also manages short-term and longterm funding sources. Each company has its own sources of financing in its balance sheet, either from the sale of products or the provision of services, short-term loans or trade credits, which are included in the short-term financing of the company and belong to the short-term financing of the company. Also the issue of shares, the issuance of bonds and the use of financial leverage are among the long-term financing of the company. With good financial management, taking into account the value of shares and the value of debt in the market, a company can increase the maximum value of the company at minimal cost and thus maximize the wealth of its shareholders, which is one of the main reasons for a joint stock company.