In article methodical approaches to assessment and management of a capital structure are considered. The role and value of financial performance in management of a capital structure is reasoned. Tools and optimization methods of a capital structure of the entity based on which methodical approach to search of an optimal capital structure owing to effect of maximization of growth of profitability of an equity and weighted average capital cost is offered are analysed. And also, at us for prevention of the arisen problems which belong for identification of a capital structure in the conditions of practice the system of balancing of performance indicators is used. For assessment of financial capacity of the entity of system of balancing of performance indicators four standard prospects are used: finance; clients; internal business processes; training and growth. For the solution of a task of optimization of a capital structure were used: a capital structure optimization method, by criterion of maximization of level of the predicted financial profitability, a capital structure optimization method by criterion of minimization of cost, a capital structure optimization method by criterion of financial risks.