The diversity of funding sources of investment priorities available to economic agents directs them to promote an optimal ratio between equity and borrowed funds. Although the presence of equity is a reliable source of funding, it is possible to use the borrowing as a way to increase performance. The company in a bid to identify the optimal funding sources for the selected investment project will choose from the range of financial resources available at that time, those resources that can cover financing needs at a lower cost, with a justified risk. However, life-cycle stages of the enterprise determine the optimal financing structure modification of investment priorities.