The article considers the theoretical foundations of financial resources management of enterprises. The paper reveals the economic meaning and definition of "financial resources" as a set of resources that can be used to finance the company's activities and the creation of workingcapital and non-current assets. The internal and external sources of formation of financial resources which differ on a criterion of payment, fixity of the accrued percent for their use, permanence are investigated. It is determined that the main areas of use of financial resources are the formation of current and non-current assets, the implementation of costs to ensure continuous operating, financial, investment activities. The article systematizes methodical approaches to the management of financial resources of business structures. The process of managing financial resources is cyclical and includes such methods as planning, forecasting, investing, lending, taxation, self-financing, etc. The paper also points out that an important issue in the process of financial resources management is to determine the optimal ratio between borrowed and own financial resources, which is based on the use of WACC, financial autonomy and return on equity.