Іllyshenko O. Accounting and control of leasing in industry

In the dissertation thesis there has been made a complex of analysis on the issues of economic essence of leasing transaction, their common features and distinctions from other renting operations. The problems of improving current accounting and control system of using leasing transaction in the industry have been considered. It's been offered to separate financial leasing accounting from operating leasу on the synthetical level using additional subanalytical accounts. Based on the results of using financial lease essence, it's been offered to introduce additional chapter to the footnotes of financial statements, which will allow the enterprise administration to make better decision as to the effectiveness of leasing transactions. The use of system approach of leasing transaction control on the basis of leasing segmentation on all stages of its using on enterprise is suggested As a result of using game theory there has been worked out an economic and mathematic model, with the help of which a leasing company can control the effectiveness of cooperation between the company itself and an enterprise, which takes property on lease