Lukianova О. Ways of leasing application improvement of rolling stock on the railway transport of Ukraine

Object is a process of update of capital production assets of railways on condition of the use of the financial leasing. Goal - to ground and to develop theoretical positions scientific and practical suggestions directed on the increase of level of validity of decisions in relation to application of leasing form of investing at the update of capital assets of railway transport of Ukraine. Methods - logical generalization, dialectical, system, abstractly logical, historical and evolutional, statistical, financial and economic analysis, comparison, graphic. The novelty - is the theoretical basis and practical reasoning appropriate to improve the leasing activities in order to improve its efficiency in rail transport under modern conditions.The results - improved: determination of essence of concept "Leasing process", under which it is suggested to understand the well-organized aggregate of associate actions of basic subjects of leasing on organization and realization of leasing agreement; intercommunication of subjects of leasing process on a railway transport due to introduction of daughter leasing company Express-bank; theoretical approaches to the classification of methods of estimation of leasing efficiency which will enable to carry out the choice of that method reasonably that will allow to do financial mutual relations between the participants of leasing process more transparent; methodical approach to the estimation of economic efficiency of leasing of the railway rolling stock which is complemented by determination of intermediate indexes, varying of which in the conditions of a certain leasing agreement realization will allow to promote authenticity of results. Implemented - at the railway transport enterprises. Branch - railway transport.