Karasyova N. Using of Leasing for Renewing of Agricultural Enterprises Capital Assets

Research purpose: substantiation of the theoretical, methodological and practical aspects of usage leasing for renewing capital assets of agricultural enterprises. Research object: the organizational and economic process of usage leasing for renewing capital assets of agricultural enterprises. Research techniques: abstract-and-logical, statistical and economic method, method of mathematical modeling. Theoretical and practical results: theoretical results consist in enrichment of science with new theoretical and methodological approaches to the usage leasing for renewing capital assets of agricultural enterprises. Practical significance consists in the possibility to apply the results of the research for solving the problem of usage leasing by agricultural enterprises. Scientific novelty: the conceptual aspect of leasing development and increasing its role in the agricultural enterprises capital assets renewing is substantiated. It is based on minimization of a total leasing cost and increasing information access for participants of leasing relations. Degree of introduction: the results of the research are used by the Zhitomyr region authorities, they are also recommended to application by NAC "Ukragrileasing", agricultural enterprise "Starokotelnyanske", and also used in the educational process of the Zhitomyr agroecological university while teaching separate subjects. Efficiency: the results of the research allow to substantiate the measures as to increasing the efficiency of usage leasing for renewing capital assets of agricultural enterprises. Sphere of application: Chief Administration of Economy and Agroindustrial Development, higher educational establishments, farm enterprises.