At the time of establishing a company, the owner or owners (if more than one person establishes an enterprise) are required to put in a certain amount of money or some other items that are assessed and reported in terms of their financial or monetary value. The property thus entered represents the assets of the company, while on the other hand, equity capital is declared as permanent capital. In case of a successful business, the part of the profit that remains in the company, after paying the income tax and after paying the dividends to the owners, increases the owner's capital. On the other hand, each loss causes a decrease in one's own capital. This aim of this paper is to present how to manage long-term and permanent capital in the company in order to achieve successful long-term financial stability of the company. In addition to the introduction and the conclusion, the paper consists of three parts: Management of permanent capital, Management of long-term provisions and Management of long-term liabilities. The paper presents some practical examples of book-keeping , as well as thecalculation of coefficients, and calculation of interest.