Haletska T. Leasing in the investment activities of agricultural enterprises

The thesis deals with the problem of effectiveness of leasing in the investment activities of agricultural enterprises and the ways to its increase. Theoretical and methodological analysis was held as to the essence of the leasing itself, leasing relationships, leasing incomes and payments. The classification of types of leasing was perfected and systematic approaches were worked out to determine the value of leasing agreement. The peculiarities of using leasing in agricultural enterprises were revealed and the factors influencing its development were determined. There were developed the methods to evaluate the effectiveness of using leasing in agricultural enterprises and proposed the economic and mathematical model of qualitative and quantitative evaluation of investment of leasing projects. The suggestions concerning the perfection of statistical accounting of leasing activity were grounded and the suggestions as to rise the effectiveness of state regulation of leasing relationships and relationship between the partners of agroleasing were formulated.