SCIENTIFIC AND PRACTICAL JUSTIFICATION OF THE SHORT-TERM LEASE OF AGRICULTURAL MACHINERY

Abstract

He paper presents a scientific and practical justification of the possibilities of short-term lease (rental) of agricultural machinery. (Research purpose) The research purpose is analyzing the provision of agricultural machinery to the agro-industrial complex and to reveal the essence of the problem of organizing a mechanism for short-term rental of agricultural machinery. (Materials and methods) Indicated that the technical equipment of the agro-industrial complex remains at the level of 60-65 percent of the regulatory requirement to date. According to the Department of Crop Production, Mechanization, Chemicalization and Plant Protection of the Ministry of Agriculture of the Russian Federation, as of January 1, 2020, the need to purchase only energy-saturated agricultural machinery is: tractors 70 thousand, combine harvesters 38 thousand, forage harvesters 3 thousand. The use of the mechanism of short-term lease of agricultural machinery will improve the provision of equipment, especially during periods of intense agricultural work (sowing, harvesting). (Results and discussion) The analysis and calculations of economic efficiency have shown the possibility of using this type of replenishment of the machine and tractor fleet for all categories of agricultural producers. It will be of interest in terms of financial costs (rent), tax and depreciation benefits during the operation of short-term lease of agricultural machinery. (Conclusions) As a result of the conducted research, it was concluded that the organization of short-term rental (rental) of agricultural machinery in the agro-industrial complex of Russia, especially in the face of large-scale economic sanctions from the EC countries, the USA and Canada, will serve as an effective measure to ensure the machine and tractor fleet.