FINANCIAL LEASING AS AN INVESTMENT INSTRUMENT OF FIXED ASSETS RENOVATION OF DOMESTIC ENTERPRISES
Journal Title: Вісник Київського національного університету імені Тараса Шевченка. Економіка. - Year 2014, Vol 5, Issue 158
Abstract
Historical aspects of leasing development have been researched. The main characteristics of the financial leasing using as an investment instrument for fixed assets renovation of domestic enterprises have been considered. The advantages of financial leasing and the need to use in order to update the fixed assets, especially in the lack of financial resources for the purchasing of new machinery and equipment, have been determined. Condition and depreciation rate of fixed assets have been considered. The article includes analytical results of Ukrainian leasing market and comparison with data of European leasing market. The structure of lease agreements of Ukraine's economy is dominated by the transport sector, agriculture, building and other sectors. Ukrainian industrial enterprises have the biggest depreciation rate of fixed assets; therefore they are one of the major potential consumers of leasing companies' services.
Authors and Affiliations
Olga Miroshnychenko
Keywords
Related Articles
- EP ID EP414552
- DOI 10.17721/1728-2667.2014/158-5/9
- Views 80
- Downloads 0
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