Rezumat: A company’s assets, based on the criterion of origin/resource, is divided into obligations to owners and obligations to partners. The first of these defines own sources of financing, while obligations to partners define external sources. Considering the allocation duration, we find resources with a duration of more than one year and resources with a duration of less than one year. Own sources of financing entail estimated opportunity costs or costs of the nature of dividends. Foreign sources of financing with a duration of more than one year entail precisely determinable costs, in the nature of interest, while those with a duration of less than one year are free, resulting from mutual negotiations, contracts, or from legislation. With a view to obtaining external sources, taking into account the interests involved, we aim at two aspects, namely the possibility of obtaining them and, in a causal relationship, the profitability of their use at the company level. All these aspects will be applied to and interpreted at the level of an internationally renowned company in the car manufacturing sector.