The article is devoted to the theoretical and methodological principles of strategic financial analysis of capital. The purpose of the investigation is to develop the methodology aspects of the capital structure optimization of the flour-and-cereals industry’s enterprises. Methodology. The dialectical method of understanding the economic processes is the theoretical and methodological basis of the investigation. Such methods are used for achieving the purpose of the article: analysis and synthesis induction and deduction abstract and logical method comparison modelling methods of economic statistics fuzzy sets. Results. On the basis of the present state of the methodology of the strategic financial analysis of company’s capital it is theoretically grounded methodological approach to the capital structure optimization of the flour-and-cereals industry’s enterprises. As the result of the research it is established that the level of equity profitability and effectiveness of company’s financial and economic activity are connected with the structure of funding sources. Therefore to determine the target capital structure it is proposed to take into account comprehensively such factors as the adjusted profitability of capital (assets) before interest and weighted average cost of capital. Since the company’s equity is characterized by a certain value to determine the criterion of optimal capital structure it is necessary to take into consideration the amount of expenses to maintain the existing funding structure. So there is the necessity to use the modified model to assess the effect of financial leverage considering the average cost of capital. The utilization of this criterion requires establishing additional limits of the optimal capital structure formation: restrictions on the functioning capital adequacy on the level of financial stability on the inalienability of differential of financial leverage on the level of financial risk. The obtained results have the practical value because they contribute to systems integration of the strategic financial analysis of capital and the financial management requirements and create conditions for its implementation in practice of domestic enterprises. Value/originality. The suggested model of capital optimization can be used to determine its structure according to the necessity in loan capital and its limit value which may involve the company at an acceptable level of financial risk