Radionenko O. Leasing in agrarian sector and priority directions of its delevorment

The object of research are processes of formation of lease and its use in updating process of a fixed capital of the agricultural enterprises at the present stage of development of agrarian sector of economy. The purpose of the given work is a substantiation of the recommendations and offers concerning to formation of priority ways of development of lease in Ukraine's agrarian sector , search and decision of problem questions connected to increase of lease efficiency. Methods of research: abstractly - logical, monographic, settlemently-constructive and others all-statistical methods. Scientific results were received by the author independently: he has proved the conceptual circuit of creation of lease service from a position of the economic theory; and also gave an estimation to consequences of the preschedule termination of lease contract; the principles and ways of account of lease payments are proved it in view of specificity of agricultural manufacture. The results of research, which are characterized by scientific novelty: methodological and methodical approaches were determined to an estimation of mutual relation of a level of compensation leaser and trade extra charge; a technique of an establishment of the preferential interest rate of lease margin for lessee and technique of construction of leaser's alternative financial flows are developed. Sphere of use - lease companies, agrarian enterprises, insurance companies, banks