ЭКОНОМИЧЕСКАЯ СУЩНОСТЬ ЛИЗИНГА КАК ЭФФЕКТИВНОГО ИНСТРУМЕНТА ФИНАНСИРОВАНИЯ ИНВЕСТИЦИОННОЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЙ

Abstract

The article deals with the development of market relations through the use of a leasing form of financing. The relevance of the study is determined, which lies in the multilayer process of technical re-equipment of enterprises, which requires solving many problems. In this regard, the authors of this article propose a mechanism for leasing financing to enhance and develop the investment activities of enterprises. Through the analysis of foreign and Russian economic literature, the economic essence of leasing has been studied. Based on the positions of foreign and Russian scientists, it can be noted that leasing is treated as a source of financing with certain benefits for both the lessor and the lessee. During the study, the main categories of costs associated with the use of fixed assets were identified, and a scheme of the main categories of costs was developed. This scheme reflects the main types of costs that depend on various factors, such as the information process, the type of fixed asset and its characteristics, economic variables. Based on the study of methods for calculating leasing payments, the author’s method for calculating leasing payments is presented, taking into account risk insurance in financial and operational leasing. This method takes into account the depreciation cost of the leased property, determining the coefficient of effective use of fixed assets.