The objective of the study is to assess the structure of borrowed capital based on data from several large commercial enterprises from different sectors of the national economy. Such an assessment will show how rationally from a financial point of view borrowed funds are used in the company's activities. This assessment can be used as one of the criteria when making a decision on investing in the company's securities, primarily in shares. The better the management of attracted funds, the higher the return on invested capital, as a result, the company is more attractive in the eyes of investors. An algorithm for comparative assessment of the effectiveness of the borrowed capital structure for several commercial organizations was proposed. When testing the proposed algorithm, eight enterprises from various sectors of the national economy were taken as the basis for the information component, namely from the oil and gas sector, the sphere of cargo transportation and air transport, from the sphere of precious metals and stones mining. The results of the comparative assessment showed that attracting borrowed capital does not always lead to an increase in profit and profitability, including the return on equity of the enterprise, as a result, there is a decrease in the investment attractiveness of the enterprise for creditors and shareholders. In general, the low cost of borrowed capital is associated with attracting borrowed funds in foreign currency. Consequently, the change in the cost of borrowed funds is associated with the structure of borrowed funds, as well as the situation in the financial market, including the key rate of the Central Bank. The increase in the debt burden is mainly associated with the growth of borrowed capital and a decrease in EBITDA as a result of a decrease in revenue or an increase in the company's costs.