Zholnerchyk G. Leasing as the form of activization of the investment activity

The renewal of fixed assets by leasing at the domestic sewing enterprises of consumer goods industry. The development of leasing and its use at the consumer goods industry enterprises have been investigated, the practical recommendations for renewal of fixed assets by leasing were developed. The methods are empirical, economic-statistical, graphic, economic-mathematical. Definition of economic essence of the leasing is improved, the subsequent development was got by definitions of leasing's functions, directions of the state support of development of leasing in Ukraine are offered. For the first time the methodical toolkit of measurement of interrelation between a financial condition of the enterprise and possibility of repayment of leasing payments by calculation of an integrated indicator is developed. Recommendations about leasing use as investment mechanism for renewal of fixed assets at the sewing enterprises of consumer goods industry are introduced. The industrial enterprises, the leasing companies, educational process.