Resumen en español

The main financial objective of a company must be focused on creating value for its investors, ensuring the efficient use of resource capital through the financing decision, which is achieved by ensuring that the return on investments is greater than the cost incurred to finance decisions. Similarly, companies in developing its objects are to carry out investments in financial or production assets, which are funded either from others or their shareholders, this form of financing is called capital structure. In this regard, it is natural for companies to be formed to create value in the development of its objects, however, additional to the value generated in the operation, financial management companies must direct efforts to add value to this creation of operational business of value through the optimization of the way they finance their investment decisions (optimal capital structure). This last objective is that the approach developed in this work, aiming, through the study of the current structure of an industry, in our case the field of garment manufacturing in Colombia, show that by making changes in the structure of capital generated additional value generated in the operation of the business.