Resumen en español

The most important decisions that affect the course of the organizations are the Financing Decisions, because they are always looking to increase the generation of Market Value effectively and efficiently using capital resources in order that the returns generated by these resources is grater that the cost of getting.This paper will seek an approximation of the Optimal Capital Structure of Mineros S. A. that not only fits the theory and existing studies, for example: (Modigliani and Miller), “The Market Value of a company is found independent of its Financial Structure or financial decisions are taken”; but it is a structure with which the company finds the efficiency of its operation according to the sphere in which it operates and the resources that has a disposal.