As a result of the research the peculiarities of organizations' relations with credit institutions have been revealed. The methodological approaches to assessing the efficiency of the use of borrowed funds, assessing the creditworthiness of legal entities - bank clients have been analyzed. The research of directions of interaction with credit institutions on the example of a specific organization has been carried out, their efficiency from the position of cost characteristics and rationality of capital structure has been evaluated. The directions of improving the relationship between the organization and credit institutions are developed.