Ivanyshyn V. Leasing in agricultural production

Theoretical and methodological foundations and applied issues of leasing devel-opment in agricultural production of Ukraine are being analyzed. The technique of award measurement for organization and fulfillment of leasing contract by a leasing giver is improved. The proposition is to change the basic calculation of award sum. Instead of the property cost utilization it will be relevant to use on the basis of normative costs giving leasing and normative factor of profitability of usage leasing property by the receiver of leasing. During research methodological fundamentals and methodical approaches concerning industrial assets pricing for villages were elaborated that was based on the average socially recognized effecting costs and general 20% VAT in a final item. According to existing technique of VAT penalty of accessory manufactures, which one deliver furnishing clusters and aggregates for complex machines as a result of which accumulative VAT under 6-10 accessory manufacturers ended up with the loss production in 3-5 times. The most effective forms and ways of state support of farm commodity producers were considered. The most effective among the miscellaneous forms of support (grants, credits, tax privileges) was found financial leasing which one simultaneously trouble-shoots both investment and current expenses.