USE OF LEASING IN ACTIVITIES ENTERPRISES AND RATIONALE FOR SELECTION ITS FORMS

Abstract

The article discusses the possibilities of using financial and operational leasing by an enterprise, methods of accruing leasing payments. The purpose of this study is to identify the most cost-effective sources of financing for the renewal of fixed assets. One of the options for solving this problem can be leasing, which combines many effective forms and methods of investment and allows you to take into account the interests of all parties to the transaction. Materials and methods. The object of the study was the main production assets of enterprises, the subject – an assessment of the effectiveness of the use of leasing in the activities of enterprises. The informational basis of the article was made up of: regulatory and legislative materials regulating leasing activities, theoretical foundations of leasing, reporting by Dorex JSC, Internet sources. The methodological apparatus of the study is represented by the following scientific methods: economic and statistical analysis, the method of financial ratios, financial and economic analysis. Results. Thanks to such a tool as leasing, the lessee acquires the opportunity to use the property necessary for its activities without a one-time mobilization of its own or borrowed resources. Three main methods for calculating lease payments used by domestic economists are identified. In the course of the study, using the example of Dorex JSC, the optimal form of leasing was chosen, as well as a comparison of sources of financing for the acquisition of fixed assets and an assessment of the effectiveness of the use of leasing in the activities of the organization in question. Conclusions. The use of leasing can be an effective way to mobilize and expand production, allowing to reduce the tax burden and ensure the stability of the enterprise.