Kulynyak I. Assessment and regulation of lessor enterprise risks

The process of estimation and regulation of lessor enterprises' risks is the research object. The theoretical and practical principles of estimation and regulation of lessor enterprises' risks are the research subject. The development of theoretical principles and practical recommendations for estimation and regulation of lessor enterprises' risks is aim of thesis. The research methods are: comparative analysis, synthesis, systematization and generalization, classification, statistical and comparative analysis, economic and statistical, logic, generalization and systematization approaches, simulation modeling, graphical method. The polyparametric model of choosing the enterprise-leaser risks regulation measures, which is based on the usage of key parameters of risks level estimation, such as integral index of complex estimation of the lessor enterprises' risks, expenses variation factor and income variation factor, has been firstly developed. The method of complex estimation of lessor enterprises' risks, the process of development and realization of rational management decisions for lessor enterprises' risks regulations has been improved. The interpretation of concepts "lessor enterprises' risks" as economic phenomenon; the leasing type's classification, which differs with others due to distinguishing classification feature "depending on the aim of entity leasing activity", which allows to determine industrial, commercial, investment and speculative leasing types; the lessor enterprises' risks classification in which instead of present, financial, commercial, management risks and risks of leasing counteragent subject have been defined; the classification of reasons of lessor enterprises' risks rise which is formed in the matrix of relations between types and reasons of lessor enterprises' risks according to controlling peculiarities have been developed. The research results have been embedded in machine-building enterprises and academic process. The machine-building enterprises are the sphere of usage of author's proposals.