Sablook R. Leasing relationship in AIC.

Dissertation is devoted to theoretical, methodological and practice aspects of leasing managing in agriculture taking into account the agrarian reform particular features implementation in Ukraine. A decision has been substantiated and proposed concerning leasing type classification by means of set off in separate group in accordance with functional indication. A list of leasing function in reproduction system has been made more precise by formulation as finance investment and realization function. Leasing payment form improvement has been substantiated and proposed including a way by excluding from settlement the sum, that leasing obtainer pays to leasing render as credit value compensation of commercial bank. New approaches to leasing operation efficiency evaluation have been substantiated. These approaches foresee to unite monetary flows both of a leasing render and a leasing obtainer into single investment project. Main direction of leasing development has been determined in agriculture in Ukraine, including by using way of leasing activity-monitoring system, operation procedure simplification, and information software improvement.