Havryliuk V. The development of financial leasing in agriculture

This research focuses on theoretical, methodological and applied aspects of financial leasing development in agriculture. The work provides detailed understanding of the nature of financial leasing in agriculture justifies its mechanism and systematizes methods of evaluating the effectiveness of financial leasing based on industry based features. Current trends and factors of development of financial leasing in agriculture are outlined. Organizational and financial assessment of financial leasing and analyzed insurance coverage of financial leasing in agriculture are made. The practical significance of the results relies on the justification of the prospects of leasing based on strategic directions of their development. The model of agricultural company's income formation expanded and improved to include motivation of financial leasing development was. Main directions of insurance development as a basic tool to reduce the risks of financial leasing are determined.