Keyword: «leasing»

This article deals with issues of balance of interests in making informed management decisions and discussing the parameters of the leasing transaction by its participants

The paper presents the results of the assessment and analysis of changes in competition on the Russian leasing market by volume of the current portfolio in 2013 and 2014, based on materials of “RA Expert”.

The article deals with the transfer of agricultural enterprises on import substitution under sanctions. It was found that the most common form of financing of domestic enterprises to purchase new equipment and other agricultural equipment is a bank loan. But it is also currently developing Russian leasing market that is becoming more common as compared to credit. Leasing is an economic and legal relationship for the acquisition of the ownership of property and the subsequent surrender of its lease.

The article describes the latest trends in the development of leasing in Russia, as well as its individual segments. We consider the future changes and prospects in the development of leasing against the backdrop of stabilization of the economy in Russia, as well as future changes in the tax system of the Russian Federation and changes in the key rate of the Central Bank.

Leasing is a progressive form of investment in the agricultural industry, especially in the process of acquisition and use of agricultural machinery. The object of the study was all the operations related to the acquisition and transfer of machinery, equipment for leasing and the infrastructure agents of the leasing business.Calculation methods are given for determining the assessment of the effectiveness of leasing technology.To evaluate the effectiveness of technique leasing in agriculture