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1

Varfolomeeva, Vera A., and Nataliya A. Ivanova. "RISKS OF LEASING OPERATIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1, no. 10 (2021): 11–16. http://dx.doi.org/10.36871/ek.up.p.r.2021.10.01.002.

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The article deals with the issues of risks of lessees and lessors in leasing operations, the use of which is associated with a decrease in investment in fixed assets of enterprises. Attention is paid to risk management methods in leasing operations. It is noted that there are currently no clear methodological recommendations for combating risks in leasing activities. A brief statistical overview of the leasing market is given. The authors point out that currently, in order to combat risks, all leasing transactions will be transferred to credit bureaus. The conclusion is made about the need to
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2

Ya. Kuznyetsova, Anzhela, Natalia I. Kozmuk, and Оlexandr A. Levchenko. "Peculiarities of functioning of financial and credit mechanism for performing leasing operations in developed countries and in Ukraine." Problems and Perspectives in Management 15, no. 4 (2017): 209–21. http://dx.doi.org/10.21511/ppm.15(4-1).2017.05.

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World experience shows that improving the equipment and machinery supply efficiency in all economic sectors and, thus, contributing to the country’s economic growth can be achieved through the effective functioning of the financial and credit mechanism for performing leasing operations. Given that Ukrainian leasing market is at the formation stage and the economy is in the crisis, the issues of improving the leasing industry activity are extremely important for Ukraine. Thus, the purpose of the article is to study the worldwide experience of the functioning of the financial and credit mechanis
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3

Solanke, Muse Olayiwola, Bashiru Adisa Raji, and Taiwo Kareem Alli. "Vehicles leasing operations in Lagos state, Nigeria." Logistics & Sustainable Transport 10, no. 1 (2019): 71–84. http://dx.doi.org/10.2478/jlst-2019-0006.

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Abstract Vehicle is an important element of transport; and its financing especially in road transport comes in 3 ways; outright purchase, hire purchase and lease. Of all these three methods of road transport financing, leasing has attracted little attention in Nigeria transport research. This study was carried out to examine the development, types and form, operating characteristics and problems of vehicle lease in Lagos State, Nigeria. Aggregate number of vehicle leasing companies in Nigeria from inception to 2018 was obtained from corporate affairs commission (CAC). Four prominent vehicle le
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4

Komilovich, Bakhadirov Alisher. "Audit of leasing operations." Asian Journal of Research in Marketing 11, no. 2 (2022): 38–40. http://dx.doi.org/10.5958/2277-6621.2022.00010.x.

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Hrytsenko, Кostiantyn, and Avhusta Hrytsenko. "Payments flows system-dynamic model for assessing the efficiency of leasing operations." Economic Analysis, no. 32(4) (2022): 115–26. http://dx.doi.org/10.35774/econa2022.04.115.

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Introduction. The relevance of the financial leasing effeciency issues for Ukraine is due to the fact that its economic and social development is largely influenced by the amount of investment in the fixed assets of enterprises, which ensures their competitiveness, contributes to the development of small and medium-sized businesses and the creation of new jobs. The main factor in the attractiveness of leasing operations for the lessee is the amount of leasing payments. The efficiency of leasing operations for the lessee can be determined by comparing the total amount paid under the leasing agr
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6

KYSHAKEVCYH, Bohdan, and Olga MIGULKA. "METHODS OF LEASING OPERATIONS EFFICIENCY EVALUATION." Herald of Khmelnytskyi National University 302, no. 1 (2022): 220–27. http://dx.doi.org/10.31891/2307-5740-2022-302-1-37.

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The article analyzes modern approaches to assessing the effectiveness of leasing operations both from the side of the lessor and from the side of the lessee. It was shown that in this area there is no unambiguity in the choice of methodology that should be used to assess leasing investments. It is argued that due to the fact that leasing is always more expensive than a regular purchase and sale transaction, not all entrepreneurs understand the advantages of this unconventional method of productive investment, since the additional profit received from the turnover of capital freed up through th
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7

Гаврилюк, Віта Миколаївна. "Features of leasing operations mechanism." ScienceRise 6, no. 3 (11) (2015): 9. http://dx.doi.org/10.15587/2313-8416.2015.45139.

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8

Blahun, Ivan S., and Stepan Ye Nastoshyn. "Assessing the Efficiency of Use of Leasing as a Means of Fixed Assets Renovation at the Enterprise." Business Inform 9, no. 536 (2022): 108–13. http://dx.doi.org/10.32983/2222-4459-2022-9-108-113.

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The article analyzes modern methods for assessing the efficiency of use of leasingas a means of updating the fixed assets of an enterprise. It is noted that the use of a loan is generally more appropriate if the collateral that the borrower wants to own at the end of the term retains its value after the term of the transaction. Leasing should be used for property that depreciates rapidly, such as high-tech products, and does not retain its value at expiration. It is shown that in order to make economically sound decisions, it is advisable to analyze a leasing agreement as an investment project
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9

Идрисов, М. И., and А. А. Абдулалимов. "Leasing operations and prospects for their implementation in the practice of russian banks." Экономика и предпринимательство, no. 6(119) (June 23, 2020): 476–80. http://dx.doi.org/10.34925/eip.2020.119.6.098.

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Лизинговые операции и перспективы их внедрения в практику работы коммерческих банков. Исследование лизинговых операций кредитных организаций на лизинговом рынке и определение перспективных направлений их развития в современных условиях. Проведен статистический анализ лизинговых операций коммерческих банков в сфере малого и среднего бизнеса изменений, а также рассматривается оценка лизинговых операций кредитных организаций. Подробнее рассмотрели программы для малого и среднего бизнеса ПАО «Сбербанк Лизинг», а также основные тенденции развития рынка лизинга в Российской Федерации в 2018 году. Из
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10

Andros, Svitlana. "Leasing as an Effective Financial Instrument for the Development of Agricultural Business Entities." Economics: time realities 4, no. 74 (2024): 111–22. https://doi.org/10.15276/etr.04.2024.12.

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The article examines the structure and mechanism of leasing operations. The factors influencing the spread and development of leasing are analyzed, and the balance of interests of the participants in the leasing agreement is reflected as fully as possible. The features of leasing financing in Ukrainian agricultural business are formulated. Financial leasing schemes in the activities of agricultural companies are considered. The possibilities of combining the leasing mechanism with other financial instruments to increase its efficiency have been studied. The prospects for the participation of l
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11

Andros, Svitlana. "Leasing as an Effective Financial Instrument for the Development of Agricultural Business Entities." Economics: time realities 4, no. 74 (2024): 111–22. https://doi.org/10.5281/zenodo.13851973.

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The article examines the structure and mechanism of leasing operations. The factors influencing the spread and development of leasing are analyzed, and the balance of interests of the participants in the leasing agreement is reflected as fully as possible. The features of leasing financing in Ukrainian agricultural business are formulated. Financial leasing schemes in the activities of agricultural companies are considered. The possibilities of combining the leasing mechanism with other financial instruments to increase its efficiency have been studied. The prospects for the participation of l
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12

Orjonikidze, Nino, and Nino Liparteliani. "Review of Georgian Leasing Market and Perspectives for Development." European Journal of Multidisciplinary Studies 6, no. 2 (2017): 123. http://dx.doi.org/10.26417/ejms.v6i2.p123-129.

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At contemporary stage leasing has formed as one of the dynamically growing trend that encourages investment progressions throughout the world business development. In the modern world, leasing acts as a multimillion industry. 80% of companies in developed countries use this financial instrument. 1/3 of investments in fixed assets are accomplished by means of leasing. Leasing companies have quite diverse business and operations. All these depend on lease term, type of relation, form of object, organizational structure of a company, etc. Leasing essentially is a whole complex of three simultaneo
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13

Юсупова, Ф. Ю. "Marketing strategies in development of leasing operations in Khorezm region." Экономика и предпринимательство, no. 10(135) (January 10, 2022): 500–503. http://dx.doi.org/10.34925/eip.2021.135.10.096.

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В статье проанализировано значение, возможности и тенденции развития маркетинговых стратегий в развитии лизинговых операций, а также в формировании современной экономики Хорезмской области, основанной на текущих лизинговых операциях в стране. На основании полученных результатов разработаны предложения и выводы по совершенствованию маркетинговых стратегий в лизинговых операциях. In this paper analyzed the importance, opportunities and development trends marketing strategies in development of leasing operations, as well as formation of modern economy in Khorezm region, based on ongoing leasing o
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14

Kyshakevych, Bohdan Yu, and Оlga О. Migulka. "Assessing the Efficiency of Leasing Operations in the Case of an Annuity Scheme for Calculating Leasing Payments." Business Inform 8, no. 535 (2022): 75–80. http://dx.doi.org/10.32983/2222-4459-2022-8-75-80.

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The article proposes a method for assessing the efficiency of leasing operations in the case of an annuity scheme for calculating leasing payments, which is based on comparing leasing with loan that is close in terms of economic essence to the method of financing real investments. This approach is often used by leasing companies and other participants in the leasing market in the United States when assessing the efficiency of leasing agreements. In the development of mathematical instrumentarium, the authors took into account the peculiarities of taxation and the functioning of all parties to
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15

Oreshkin, M., and Andrey Garnov. "Participants in the Leasing Market in Russian Federation." Scientific Research and Development. Economics of the Firm 13, no. 2 (2024): 49–55. http://dx.doi.org/10.12737/2306-627x-2024-13-2-49-55.

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The main participants in the leasing market are lessors, lessees, and sellers. For them, the main advantages and disadvantages of leasing operations are analyzed. The structure of the leasing market is formed by lessors represented by leasing companies. For the ten largest leasing companies by volume of new business, the main indicators of their activities and the difficulties they face are analyzed.
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16

Идрисов, М. И., and А. А. Абдулалимов. "Leasing operations and prospects for their implementation in the practice of russian banks." Экономика и предпринимательство, no. 3(116) (May 15, 2020): 1230–34. http://dx.doi.org/10.34925/eip.2020.116.3.262.

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Лизинговые операции и перспективы их внедрения в практику работы коммерческих банков. Исследование лизинговых операций кредитных организаций на лизинговом рынке и определение перспективных направлений их развития в современных условиях. Проведен статистический анализ лизинговых операций коммерческих банков в сфере малого и среднего бизнеса изменений, а также рассматривается оценка лизинговых операций кредитных организаций. Развитие лизинга во всех его формах является важнейшим фактором макроэкономической стабилизации и инвестиционной активности в Российской Федерации, в особенности в условиях
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17

Presová, Radmila, Oldřich Tvrdoň, and Andrea Živělová. "Leasing transactions." Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis 58, no. 3 (2010): 207–18. http://dx.doi.org/10.11118/actaun201058030207.

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The paper describes trade operations in lea­sin­g companies as specific businesses enabling acquisition of possession by legal and physical persons by gradual repayments of the purchase price. On a diagram it shows the complexity of business relations between the main participants of a lea­sin­g transaction, which are production companies, lea­sin­g companies and those interested in the subject of lea­sin­g. To capture the complexity of relations, there are also included all other participants. Their function in a lea­sin­g transaction starts only at the moment, when the leaseholders are not a
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18

Bychkova, Svetlana, and Igor Balan. "Characteristics and comparative analysis of methods for calculating lease payments." Vector European, no. 1 (April 2024): 134–40. http://dx.doi.org/10.52507/2345-1106.2024-1.26.

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In modern conditions of development of commodity production, leasing is one of the most promising and simple ways to upgrade fixed assets. However, in the implementation of leasing operations, both the specific features of a particular production and modern models of leasing relations should be taken into account. The main way to increase the efficiency of investments in leasing is to optimize lease payments, taking into account the specifics of production. The success and quality of these operations largely depend on the use of methodological tools based on the use of relevant accounting and
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19

Miroshnychenko, O. Yu, N. O. Mykhailova, and K. O. Yaschuk. "LEASING SERVICES MARKET IN UKRAINE: STATUS AND TRENDS." THEORETICAL AND APPLIED ISSUES OF ECONOMICS, no. 38 (2019): 85–97. http://dx.doi.org/10.17721/tppe.2019.38.8.

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The status, dynamic, structure of sources of financing of leasing operations and tendencies of the development of the leasing services market in Ukraine in 2014-2018 have been considered. Today, financial leasing services are predominantly provided by financial companies, unlike in 2014, its share in the leasing market is 77.03%. The dynamics of the value and quantity of financial leasing agreements concluded by legal entities and financial companies have been considered. During the period under review, the largest value and number of financial leasing contracts were concluded by the legal ent
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20

Guliyeva, Shafa. "LEGAL SHORTCOMINGS OF ACCOUNTING FOR LEASING OPERATIONS IN THE LEGISLATION OF THE REPUBLIC OF AZERBAIJAN AND PROPOSALS FOR THEIR SOLUTION." Legal Horizons 16, no. 1 (2023): 65–75. http://dx.doi.org/10.54477/lh.25192353.2023.1.pp.65-75.

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The article discusses the features of leasing operations in the Republic of Azerbaijan. The focus is on the regulatory and legal aspects of the control of leasing operations. An attempt has been made to identify the existing shortcomings, analyse them, and on this basis formulate proposals for their elimination. The normative legal documents of the Republic of Azerbaijan and other states are used in the work. As a result of the study, the peculiarities of the regulation of leasing operations are revealed, the prospects for the development of this direction in Azerbaijan are determined.In addit
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Pozdnyakova, L. A., and Ye N. Zhuravleva. "PROBLEMS OF A METHODOLOGICAL APPROACH CONCERNING THE DEVELOPMENT OF LEASING IN RAILWAY TRANSPORT." Science and Transport Progress, no. 10 (March 25, 2006): 201–3. http://dx.doi.org/10.15802/stp2006/19723.

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The article examines practicability of use of leasing operations on the railway transport in the conditions of market economy, singles out the problematic issues and economic advantages of leasing agreements, substantiates the expediency of use of leasing mechanisms as is proved by experience of Russian railways.
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22

Vizjak, Ana, and Romina Alkier. "THE ROLE OF LEASING IN EU ECONOMY." Tourism and hospitality management 11, no. 2 (2005): 135–46. http://dx.doi.org/10.20867/thm.11.2.12.

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Derived from the English "to lease", the term “leasing" refers to hiring or renting. In international economic practice the expression is used in its original form to signify one of the means of financing movable and immovable investments, granted to the buyer or the leasee for a specified rent based on mutual agreement. Leasing experienced rapid growth during the 1930s, first in real estate financing, and later in financing movable capital equipment. Leasing operations are handling by special leasing companies, which provide the use of equipment or objects against specified compensation. In E
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23

Arzu Mirheydarova, Gulnaz Garayeva, Arzu Mirheydarova, Gulnaz Garayeva. "LEVEL OF BENEFIT FROM FINANCIAL LEASING IN SMES IN THE INDUSTRIAL SECTOR." PIRETC-Proceeding of The International Research Education & Training Centre 21, no. 04 (2022): 25–32. http://dx.doi.org/10.36962/piretc21042022-25.

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Financial leasing is the name given to the process that provides the right of use of a movable or immovable property to the lessee within the specified dates in return for a price. This period of use may cover the entire life of the property or a certain part of it. Leasing, which has more than one type, allows businesses not to spend all of their capital on a particular property, but instead to obtain the right to use the property needed at lower amounts. Leasing allows the leasing company to fulfill many of the obligations that would arise when the business purchases the property it needs in
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24

Vinoj, Wilfred, and Rama Prasad M.V. "Exchange Rate Exposure for Aircraft Operating Leases - An Airline Operations Perspective." Shanlax International Journal of Management 7, S1 (2020): 162–69. https://doi.org/10.5281/zenodo.3737755.

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Aircraft leasing is a process through which airlines bring in the aircraft from  other leasing companies or airlines as part of their capacity addition. Globally, over 50% of the commercial aircraft fleet is on a lease basis. In India, over 70% of the airline fleet is on an operating lease basis, and the same trend is expected to be continued. In return for the leased asset, airlines pay huge fixed monthly rentals to the leasing companies and usually in USD. As regards, the airlines are exposing to foreign exchange fluctuation. The depreciation of the local currency as against the USD wil
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25

ПОТАШЕВА, О. Н. "FEATURES OF INTERNAL CONTROL OF LEASE AND LEASING OPERATIONS." Экономика и предпринимательство, no. 8(169) (August 30, 2024): 1199–202. http://dx.doi.org/10.34925/eip.2024.169.8.224.

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В статье рассмотрена сущность внутреннего контроля, структурированы этапы его постановки и реализации. Выявлены особенности формирования подсистемы внутреннего контроля в части операций аренды и лизинга. Вынесены предложения по документированию последовательных этапов выполнения арендных и лизинговых операций с целью формирования необходимой информационной основы для осуществления контрольных действий. Разработан подход к организации внутреннего контроля аренды и лизинга по юридическому, учетному, отчетному, налоговому и аналитическому направлениям. The article examines the essence of internal
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Cheng, Lihong, Xiaolong Guo, and Bo Wang. "Manufacturer’s Leasing Channel Management in a Car Supply Chain." Asia-Pacific Journal of Operational Research 37, no. 06 (2020): 2050026. http://dx.doi.org/10.1142/s0217595920500268.

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Thanks to the convenient and hassle-free manner of leasing service, the car leasing industry has flourished in recent years. To leverage commercial opportunities, many well-known car manufacturers have chosen to enter the leasing market rather than focus solely on the selling market. An interesting phenomenon is that some manufacturers establish their own leasing departments to gain revenue from the leasing market (referred to as centralization), while other manufacturers conduct their leasing businesses through an autonomous leasing company (referred to as decentralization). In this paper, we
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27

KLEINHOF, I. A. "LEASING AS A FACTOR OF GOVERNMENT SUPPORT OF INDUSTRIAL ENTERPRISES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 3 (2020): 70–74. http://dx.doi.org/10.36871/ek.up.p.r.2020.03.03.013.

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The article is aimed to investigate the best practices of government support the leasing of machinery and equipment. Finally, the ways of modernization of government support system the leasing operations have been discussed.
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Vasylieva, Tetiana, Liudmyla Zakharkina, and Oleksii Zakharkin. "Financial leasing as financial and credit support for investment activities of enterprises." Herald of Ternopil National Economic University, no. 4(90) (December 12, 2018): 59–68. http://dx.doi.org/10.35774/visnyk2018.04.059.

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The purpose of the article is to provide scientific rationale of the place and role of financial leasing in financial and credit support for investment activities of enterprises. The subject matter of the research includes various aspects of the current state of financial leasing and ways of its advancement in Ukraine. The article provides an analysis of investment activities based on the volume of investments in Ukraine and determines the role of financial leasing as a funding for investment resources of enterprises. The paper also examines the legal and regulatory framework for financial lea
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29

Norton, David T., and Gregory J. Reigel. "Aircraft Leasing—How to Comply with the Regulations and What Happens When You Don’t." Journal of Air Law and Commerce 88, no. 3 (2023): 575. http://dx.doi.org/10.25172/jalc.88.3.2.

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The Federal Aviation Administration’s (FAA) increased emphasis on investigating improper leasing/illegal charter presents a challenge for aircraft operators. Understanding the regulatory requirements related to aircraft leasing is critical for operators to ensure their aircraft operations are compliant. Equally important is the need for aircraft operators to understand how the FAA exercises its oversight when it investigates alleged improper leasing/illegal charter operations, the consequences to which an aircraft operator may be subject in the event of non-compliance, and how an operator who
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Rumyantseva, Anna Yu, and Igor B. Kotlikov. "FEATURES OF USING LEASING AS AN EFFECTIVE INSTRUMENT FOR FINANCING AND ACTIVATING BUSINESS ACTIVITIES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 1/5, no. 142 (2024): 78–88. http://dx.doi.org/10.36871/ek.up.p.r.2024.01.05.010.

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This study is aimed at studying the features of financing the reproduction of non-current assets using leasing, which is currently becoming a popular and effective source of updating the material and technical base of an organization due to certain advantages and government support for the development of leasing activities in the Russian Federation. Federation. The purpose of the article is to develop a system of measures to develop a corporate financial program in the field of leasing operations. Among the objectives of the study: Reveal the features of leasing transactions, outline the prosp
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ВАСЛАВСКАЯ И.Ю., ВАСЛАВСКАЯ И. Ю., ЛЫСАНОВ Д. М. ЛЫСАНОВ Д.М., and ЕРЕМИНА И. И. ЕРЕМИНА И.И. "ANALYSIS OF THE DEVELOPMENT OF THE LEASING SERVICES MARKET." Экономика и предпринимательство, no. 4(165) (June 25, 2024): 298–301. http://dx.doi.org/10.34925/eip.2024.165.4.056.

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В статье рассматриваются вопросы развития лизинга как источника инвестиционной деятельности предприятий. Анализируются современные тенденции в области развития лизинга. Рассматриваются вопросы законодательного и нормативно-правового обеспечения лизинговых операций. The article deals with the development of leasing as a source of investment activity of enterprises. The current trends in the field of leasing development are analyzed. The issues of legislative and regulatory support of leasing operations are considered.
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Еприкова, Т. Ю. "Analysis of the system of regulatory regulation of accounting of leasing operations in Russia." Экономика и предпринимательство, no. 10(147) (February 21, 2023): 993–96. http://dx.doi.org/10.34925/eip.2022.147.10.196.

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В статье рассмотрено понятие лизинг, проанализированы все составные части системы нормативного регулирования лизинга в России на современном этапе его развития. The article considers the concept of leasing, analyzes all the components of the system of regulatory regulation of leasing in Russia at the present stage of its development.
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Konyev, A., and O. Dolgalova. "LEASING WITH THE APPLICATION OF THE MECHANISM OF PUBLIC-PRIVATE PARTNERSHIP IN THE HOUSING AND COMMUNAL SERVICES OF UKRAINE." Sciences of Europe, no. 144 (July 14, 2024): 12–19. https://doi.org/10.5281/zenodo.12739904.

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Housing and communal services (HCS) is a significant socio-economic sector. The conditions and quality of life of the population depend on the level of development of this sphere. The article deals with the investment methods of financing innovative activities in the sphere of housing and communal services. According to the authors, one of the priority tools for reforming this sector is the development of leasing operations within the mechanism of public-private partnership. The study of terminology of leading experts in this area allowed the authors to define the leasing operations of innovat
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34

Gilbert, Claude. "La nature et l'intérêt du crédit-bail en informatique." Les Cahiers de droit 29, no. 3 (2005): 815–27. http://dx.doi.org/10.7202/042911ar.

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Third-party leasing is now part and parcel of new contractual forms that have appeared with the development of commerce. Moreover, progress in new technologies has given birth to computer contracts. In the same way that the originality of third-party leasing has stimulated thinking on the legal nature of this operation in Civil law, the technical complexity of considerations due under computer contracts has brought about the adoption of clauses specifically adapted to this type of covenant. Since the third-party lease is used to finance the acquisition of computer equipment, the ensuing note a
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Baxrillayevna, Abdullayeva Nilufar. "FOREIGN EXPERIENCE IN USING LEASING AS A METHOD OF INVESTMENT ACTIVITY." International Journal Of Management And Economics Fundamental 03, no. 05 (2023): 71–75. http://dx.doi.org/10.37547/ijmef/volume03issue05-09.

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In today's global economy, companies face a constant need to access the necessary assets to successfully operate and grow their businesses. However, the acquisition of such assets, be it equipment, vehicles, or real estate, can be financially burdensome for companies. In this situation, leasing, as a financial instrument, becomes an attractive method of investment activity, allowing companies to gain access to the necessary assets without significant capital investments. Foreign experience in using leasing as a method of investment activity demonstrates its widespread use and successful result
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Baxrillayevna, Abdullayeva Nilufar. "FOREIGN EXPERIENCE IN USING LEASING AS A METHOD OF INVESTMENT ACTIVITY." International Journal Of Management And Economics Fundamental 03, no. 06 (2023): 14–18. http://dx.doi.org/10.37547/ijmef/volume03issue06-04.

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In today's global economy, companies face a constant need to access the necessary assets to successfully operate and grow their businesses. However, the acquisition of such assets, be it equipment, vehicles, or real estate, can be financially burdensome for companies. In this situation, leasing, as a financial instrument, becomes an attractive method of investment activity, allowing companies to gain access to the necessary assets without significant capital investments. Foreign experience in using leasing as a method of investment activity demonstrates its widespread use and successful result
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37

Kyshakevych, B. Y., and О. О. Migulka. "The Determinants of Efficiency in Terms of the Scale of Operations by Leasing Companies in Ukraine." Business Inform 1, no. 528 (2022): 165–71. http://dx.doi.org/10.32983/2222-4459-2022-1-165-171.

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The article contains a regression model for assessing the average value of the efficiency of the scale of operations by leasing companies in Ukraine, which is built on the basis of DEA analysis. To determine the factors that cause a statistically significant impact on performance indicators obtained on the basis of DEA analysis, the authors use the appropriate regression models for panel data. To assess the efficiency of the scale of Ukrainian leasing companies for the analyzed period, the input-oriented DEA model with variable VRS and sustainable CRS scale effects was used. A statistical samp
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Belуaeva, L. A., and K. D. Bilous. "Control of leasing operations in modern business conditions." Modern Economics 11, no. 1 (2018): 19–25. http://dx.doi.org/10.31521/modecon.v11(2018)-03.

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Nadyseva, E. "THE WAYS OF COMMITTING FRAUDS IN LEASING OPERATIONS." Bulletin of the Moscow State Regional University (Law), no. 4 (2015): 99–102. http://dx.doi.org/10.18384/2310-6794-2015-4-99-102.

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40

Gifford, Ted, and Robert Gremley. "Chassis Leasing and Selection Policy for Port Operations." INFORMS Journal on Applied Analytics 49, no. 4 (2019): 239–48. http://dx.doi.org/10.1287/inte.2019.0991.

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41

Sidlyar, A. S. "Leasing technologies: Analysis and development of the conceptual framework." Economics and Management 31, no. 2 (2025): 240–50. https://doi.org/10.35854/1998-1627-2025-2-240-250.

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Aim. The work aimed to develop the management theory in clarifying the category of leasing technologies and disclose its content within the scientific, practical, managerial, process, and digital aspects.Objectives. The work seeks to analyze approaches to the interpretation of the concepts of leasing and technology, to reveal their evolution, to substantiate the definition of the concept of leasing technology, to generate a conceptual framework in the context of leasing technologies.Methods. The author used general methods of scientific knowledge, including analysis and synthesis, concrete and
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Aulin, Viktor, Oleg Liashuk, Andrey Hrinkiv, Serhii Lysenko, Viktor Hud, and Volodymyr Teslia. "Theoretical and Methodological Principles of Increasing the Efficiency of the Use of a Fleet of Cars in Regional Transport Systems and Enterprises Based on Leasing Relations." Central Ukrainian Scientific Bulletin. Technical Sciences 2, no. 7(38) (2023): 165–80. http://dx.doi.org/10.32515/2664-262x.2023.7(38).2.165-180.

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This work examines the problem of technical and economic efficiency of purchasing new transport vehicles by motor vehicle enterprises of the region by purchase and with the help of leasing relations in order to increase their productivity and efficiency. It is shown that there is a need to create the theoretical and methodological foundations of the leasing of transport vehicles, as one of the ways to re-equip the system of vehicles in the regions of Ukraine and increase the efficiency of their use on the basis of leasing relations. It is substantiated that when developing the foundations, it
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Gerasimova, Vera. "Role of leasing for sustainable development of the Russian economy." MATEC Web of Conferences 170 (2018): 01051. http://dx.doi.org/10.1051/matecconf/201817001051.

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This article suggests a deeper insight into the basic trends in Russian economy and national leasing market in view of acute shortage of investment and slumping oil prices. The Russian macroeconomic situation is not favorable for the leasing market development. A key attention is dedicated to leasing market which is a key indicator of the Russian economy. Leasing is looked upon as an effective means of business support and a powerful tool of sustainable development, as well as a way of acquiring credit income and renewing main capital. At this stage of Russian economy development, it is essent
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NIKONCHUK, Maksym. "Legal status of the leasing company in the financial services market." Economics. Finances. Law, no. 11/3 (November 27, 2020): 13–15. http://dx.doi.org/10.37634/efp.2020.11(3).3.

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In the world economy, leasing is the second largest investment after bank lending. That is why the emphasis on strengthening the new industry in Ukraine is important. The paper analyzes the literature and current legislation of Ukraine on the legal status of the leasing company and the provision of leasing services. The lack of terminological definition of a leasing company is emphasized, the terminology proposed by scientists on this issue is given. A comparative description of the main global leasing business models and their integration into the financial services market of Ukraine. An anal
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Басс, А. Б. "Current trends of the development of the russian leasing market." Экономика и предпринимательство, no. 2(115) (May 6, 2020): 78–84. http://dx.doi.org/10.34925/eip.2020.115.2.012.

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В статье рассматриваются основные характеристики и перспективы развития отечественного рынка лизинга, как важнейшего источника привлечения инвестиций. Показано, что для коммерческих банков лизинг является одним из направлений расширения диверсификации банковских операций. Охарактеризованы основные недостатки функционирования лизинговой отрасли. Показаны основные направления осуществляемой реформы лизингового рынка. The article discusses the main characteristics and development prospects of the domestic leasing market, as the most important source of attracting investment. It is shown that for
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Khashaev, A. A. "Transformation of interaction between banks and leasing companies in the context of geopolitical challenges." Economics and Management 30, no. 2 (2024): 228–38. http://dx.doi.org/10.35854/1998-1627-2024-2-228-238.

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Aim. To develop proposals and practical recommendations on the transformation of interaction between banks and leasing companies, which will allow to increase the volume of their interaction, as well as to improve its efficiency due to additional commission income and increased profitability.Objectives. To study and systematize macroeconomic indicators of the segments of banking and leasing services in Russia; to propose a new model of interaction between a bank and a leasing company, which is aimed at increasing its commission income and profitability; to assess the effectiveness of the devel
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Вторыгин, А. С. "Leasing as an effective tool for business development." Экономика и предпринимательство, no. 1(126) (March 12, 2021): 771–75. http://dx.doi.org/10.34925/eip.2021.126.01.149.

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В статье рассматривается вопросы эффективности лизинговых операций как финансового инструмента для развития бизнеса. На современном этапе развития отечественных предприятий одной из перспективных форм финансирования инвестиционной деятельности организаций является лизинг, который в практике хозяйственной деятельности рассматривается как альтернатива приобретению, долгосрочному кредитованию и аренде оборудования и транспортных средств. Задачами исследования являются: последовательное и комплексное изучение процессов финансирования бизнеса на условиях лизинга. Анализ научных трудов отечественных
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Pegov, A. N. "Some aspects of risk assessment in the analysis of the financial condition of leasing companies." Entrepreneur’s Guide 16, no. 4 (2023): 60–64. http://dx.doi.org/10.24182/2073-9885-2023-16-4-60-64.

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The assessment of the financial condition in the leasing segment is based on leasing legislation, practice and a system of automated processes that implement differentiated approaches to managing financial condition, risks, and the level of financial stability, taking into account the parameters of transactions and counterparties. In the last decade, we can state an increasing trend towards the development of technology in the processes of assessing the financial condition of leasing companies with the help of best practices in the use of mathematical apparatus and big data. In order to supple
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Gurbanov, Parviz. "The role of leasing in entrepreneurship." Scientific Bulletin 1, no. 1 (2020): 49–54. http://dx.doi.org/10.54414/nesj7607.

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The role of small and medium business in solution of economic and social problems is undeniable. The relevance of usage of the leasing operations in small and medium business sectors has increased at the ending of previous century. Leasing financing even provides to remove some limitations based on features of small business. In this article leasing has been mentioned as a specific form of entrepreneurship. The cases such as targeted discount loans from state budget and long term rental of production tools were also noted. It was also pointed out that the usage of leasing in agro industrial co
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Ayupov, Aidar A., Olga E. Medvedeva, and Michał Flieger. "Application of Innovative Financial Product for Increase of Efficient Realization of Leasing Operations." Kwartalnik Ekonomistów i Menedżerów 27, no. 1 (2013): 39–49. http://dx.doi.org/10.5604/01.3001.0009.6293.

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Contemporary organizations seek for new, innovative ways of building up competitive advantage. One of them is financing operations using new forms racing. Such a form is innovative leasing option which leaves the leaser the right to sell the leased equipment to the leasing company, which in turn is obliged to buy it. This way the risk for the company is smaller and the decisions to invest in such a way are taken more easily. The article deepens the topic showing advantages of such solutions to the companies.
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