The importance of small and medium-sized enterprises for the European area is among the relatively intensively discussed topics and rightly deserves due attention also from scientific research. In the process of defining the financial policies of these enterprises, it is worth noting the insufficient development of financial instruments that should have a long-term supportive character. Selected performance indicators are presented on the pages of the scientific monograph and their subsequent comparison and analysis shows the cost of the company's financial and capital structure in relation to the point of indifference as one of the tools for evaluating of investment projects.