Realization the leasing basic function by its using in the agricultural enterprises
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 12, Issue
Abstract
The paper reviews the problematic of leasing development at the enterprises of the agricultural industry and determination of the realization of its main function – updating enterprise’s technical base. A particular attention is spared to the dynamics of the main indicators of financial companies and lessors, the cost of financial leasing contracts by branches and the calculation of leasing payment. The main advantages and disadvantages of leasing for the lessee of the agricultural enterprise and the reasons for the active containment of the development of agrarian leasing in the country are considered. The priority of the state in the solution of these problems is emphasized. Stable profitability of agricultural enterprises, increasing its volume becomes an important task. Particular importance in the implementation of this task is given to the identification of profit growth reserves, the definition of the main factors of its growth in the difficult modern economic situation. Empowerment of financial leasing gives you the opportunity to create employment. This is one of the solutions to the problems of technical support of the agricultural sector. The general advantages of leasing include: the possibility of providing strong technical support; flexible terms for calculating payment schedule. In the agricultural sector, only financial leasing is used, and the value of current financial leasing contracts has been declining in recent years. The main reason for the very limited use of leasing, an effective investment mechanism for the upda-ting of fixed assets of agricultural enterprises, is a general protracted crisis of the country's economy; the lack of setting of the strategic objectives for solving systemic economic issues, primarily in those industries which in difficult conditions show growth; low solvency of most agricultural enterprises; initial imperfection, limitation and obsolete legislation on leasing; too high cost of leasing transactions, in which a significant part is disbursement. Agricultural enterprises require comprehensive strong support from the state, including in the development of leasing.
Authors and Affiliations
Iryna Mykolaivna Yepifanova, Antonina Serhiivna Soiumenko
Keywords
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