Traditional theory of capital structure is virtually never applied in practice as a result of its inadequacy, which necessitates the development of new approaches to capital management of construction organizations in modern conditions. In this regard, this article explores all the classical and neoclassical concepts of money management in organizations of the construction industry The capital structure is one of the important tasks in making effective management decisions for each organization. Sources of financing the activities of the organization can be divided into three main groups: own, attracted and borrowed. Own sources together with the attracted sources of financing form the company's own capital, which includes: funds received from additional issue and placement of shares; additional issue of units or contributions to the authorized capital; funds allocated by higher-level organizations; other external sources necessary for the formation of own financial resources. Borrowed funds represent a loan received for a specified period and subject to return with payment of the established interest for its use. They also act as liabilities of the company, forming its borrowed capital. This includes loans from banks, funds that are received from the issue of bonds and other debt obligations, commodity loans, etc. Thus, on the basis of the above, attracted and borrowed funds can be considered to participate in forming the capital of the organization, each in its own way, and we can conclude that we have determined the specifics of the structure of financial resources and capital. The strategic importance of making such decisions is due to the high costs that arise, both under capital underutilization and excessive use of credit resources, hampering the development of the organization. In this connection, in the context of the crisis, the rational structure of capital acquires particular urgency in view of the goal to efficiently use available resources, as well as to obtain maximum profit. Often in such cases, management personnel use not only the techniques of the traditional concept, but also create new concepts of capital structure individual for the enterprise.