Mathematical modeling and computational methods for a comparative analysis of the use of leasing and lending

Abstract

The purpose of the study was to develop an economic mechanism that allows for the digitalization of the process of justifying the profitability of leasing as a source of financing for the technical re-equipment of the fleet of vehicles of a transport enterprise in comparison with other instruments (in particular, credit). The article describes the process of economic and mathematical modeling of a leasing transaction, consisting of the stages of algorithmization and programming. A block diagram of the algorithm for determining the profitability of leasing has been developed. The software implementation uses the capabilities of the multi-window structure of the Pascal programming language. The main indicators of leasing are: lease payment, payment to the lessor for additional services, commission fee to the lessor, etc. The paper also substantiates the main advantages of a leasing transaction over a conventional loan.