Sobol L. Development of the financial leasing in agrarian enterprises

An object is processes of development of leasing in the technical providing of agrarian enterprises of region. Purpose - determination of theoretical principles and practical directions of development of the financial leasing in the technical providing of agrarian enterprises of region. Methods - monographic, analysis and synthesis, comparison, grouping, expert estimations, mathematical design. Results are determined the system of forming of leasing operations taking into account signs; determination of leasing is improved as flexible instrument of the medium-term financing of enterprises of, which incarnates in itself the elements of lease, mediation, hire-purchase and obligations of credits, where financial and financial streams are united in the unique complex of relations of financially properties; estimation of operations from the financial leasing which shows terms his mutually beneficialness as for offer of leasing so recipient of leasing through determination of connection between the rates ofpermanent and variable leasing payments. Purchased subsequent development of interpretation of double nature of leasing as investment of facilities in the fixed assets on reverse basis and investments of capital in the form of capital assets of productions, that predetermines development of his principles; methodical approaches of determination of actual cost of property on condition of the use on his acquisition of bank credit and bringing in of facilities of monies for the financial leasing. A practical value is an increase of efficiency of activity of agrarian enterprises at application of operations of the financial leasing. A purview is agrarian enterprises.