Relevant bibliographies by topics / Leasing payments

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters
  4. Conference papers

Academic literature on the topic 'Leasing payments'

Author: Grafiati
Published: 28 May 2022
Last updated: 31 July 2025

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Journal articles on the topic "Leasing payments"

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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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Кукарцев, В. В., and А. А. Бойко. "CALCULATION MODEL OF LEASING PAYMENTS OF THE RENTAL EQUIPMENT." МОДЕЛИРОВАНИЕ, ОПТИМИЗАЦИЯ И ИНФОРМАЦИОННЫЕ ТЕХНОЛОГИИ 7, no. 2(25) (2019): 254–64. http://dx.doi.org/10.26102/2310-6018/2019.25.2.031.

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В этой статье представлена имитационнодинамическая модель расчета лизинговых платежей арендуемого оборудования. Модель разработана на основе метода системной динамики, инструментальными средствами Powersim Studio. В показанной модели расчеты проводились для финансового лизинга, регрессивного графика платежей и метод минимальных отчислений. Модель использовалась в качестве инструмента для исследования вариантов лизинговых платежей с линейным и нелинейным методами амортизации, с повышающим коэффициентом ускоренная амортизация. Графически изобразили потоки и уровни расчета платежей по финансовому
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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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Kouzmina, Еlena, and Vladimir Okrepilov. "Risk management of leasing companies." E3S Web of Conferences 110 (2019): 02034. http://dx.doi.org/10.1051/e3sconf/201911002034.

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The need to improve the investment climate and form a new efficient system of economic relations requires the use of new economic mechanisms, among which leasing is one of the most effective for the development of the real economy. The paper deals with the risk management problems of leasing companies and leasing projects. It discusses the activities of specialized leasing companies and methods of risk management of leasing transactions based on basic risk management processes in project management, analyzes various types of risks associated with lessors, discusses methodological approaches to
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Hasanah, Uswatun, Dedi Setiawan, and Nida Aulia. "Praktik Pengalihan Pembayaran Dalam Jual Beli Barang Kredit Kepada Pihak Lain Perspektif Hukum Islam." ASAS 14, no. 01 (2022): 62–69. http://dx.doi.org/10.24042/asas.v14i01.13143.

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The purpose of this study is to discuss diverting payments to other parties in terms of buying and selling credit goods. These cases have recently rampant occurred in the midst of modern society. Therefore, we tried to find out how Islamic law views such practice. The method used in this study is library research, conducted by collecting library materials such as journals, books, and archives of literature documents. We review them with various theories that have a relationship with the problem being investigated. As for sources for primary legal theory in our research, we used the Quran, Hadi
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Abdullabekov, R. N., V. E. Fedorchuk, and T. V. Minnikova. "Assessment of the efficiency of leasing when operating a mobile medical clinic in Russia (on the example of the Rostov region)." Manager Zdravoochranenia, no. 8 (October 1, 2021): 31–36. http://dx.doi.org/10.21045/1811-0185-2021-8-31-36.

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In recent years, especially during the COVID‑19 pandemic, the need for mobile medical clinics has increased. For the effective implementation of the project of mobile medical clinics in Russia (by the example of the Rostov region), it is necessary to purchase expensive medical equipment using leasing technologies. P u r p o s e of the study was to assess the effectiveness of leasing when operating a mobile medical clinic in the Rostov region. M a t e r i a l s a n d m e t h o d s . The article investigated the cost-effectiveness of operating leasing compared to the standard purchase of medical
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Hanna, BLAKYTA, BARABASH Nataliia, and PASHKUDA Tetiana. "DIGITAL MANAGEMENT OF LEASING TRANSACTIONS OF ENTERPRISES." Foreign trade: economics, finance, law 119, no. 6 (2021): 109–18. http://dx.doi.org/10.31617/zt.knute.2021(119)09.

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The article substantiates the need to manage leasing transactions of enterprises with the use of innovative IT technologies. The role and place of digitalization of management have beens tudied. The classification of leasing payments, methodical support of the analysis of leasing transactions has been presented.
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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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Hontar, Daria, Nataliya Opeshko, and Svitlana Kolodizieva. "Forecasting the development of leasing market (on the example of Ukraine)." Problems and Perspectives in Management 14, no. 4 (2016): 264–72. http://dx.doi.org/10.21511/ppm.14(4-1).2016.16.

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The purpose of the study consists in the investigation of the leasing market and determining the prospects of its development in Ukraine, which will make possible for lessors to justify the choice of their strategies. There were forecasted values of the analyzed indicators of leasing market for the following three periods: the third quarter of 2016, fourth quarter of 2016, first quarter of 2017. It was proposed to calculate the integral development index of leasing services in Ukraine based on the amount of leasing companies in Ukraine, the amount of financial leasing contracts, the share of l
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Barykina, Yulia N., and Shao Yuwen. "ECONOMIC ESSENCE OF LEASING AS AN EFFECTIVE INSTRUMENT FOR FINANCING INVESTMENT ACTIVITIES OF ENTERPRISES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/1, no. 132 (2022): 116–23. http://dx.doi.org/10.36871/ek.up.p.r.2022.12.01.012.

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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
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Dissertations / Theses on the topic "Leasing payments"

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Слав'янська, Н. Г. "Організація лізингових відносин на підприємствах України". Thesis, Українська академія банківської справи Національного банку України, 1997. http://essuir.sumdu.edu.ua/handle/123456789/51602.

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В дисертації визначені суть, значення, функції та необхідність широкого впровадження лізингових операцій в сучасну практику господарювання. В роботі запропонований механізм організації фінансового менеджменту лізингових операцій на вітчизняному ринку. Обгрунтована необхідність удосконалення нормативно-правового забезпечення лізингових відносин. Запропоновані методичні підходи для кількісної та якісної оцінки ризиків при здійсненні лізингових операцій та визначення ефективності лізингової діяльності. На основі розробленого інструментарію запропонований комплекс рекомендацій по удосконаленню мех
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Krejčí, Miloš. "Leasing z pohledu IFRS a české legislativy." Master's thesis, Vysoká škola ekonomická v Praze, 2007. http://www.nusl.cz/ntk/nusl-5249.

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Thesis deals with leasing transactions in view of czech accounting and tax legislation and in view of International financial reporting standards. Emphasis is placed on classification of leases as a finance lease and operating lease and especially on different impact of finance lease transactions on the financial statements of lessor and lessee prepared in accordance with czech legislation and IAS/IFRS.
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Kračmarová, Monika. "Rekalkulace splátek leasingové smlouvy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221429.

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This Diploma Work focuses on re-calculation of payments of leasing contracts concluded by D.S.Leasing, a.s. The data gained as an output of a thorough analysis are processed in MS Excel, creating a new re-calculation tool able to bring practical solution to individual modification of payments of a leasing contract.
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Semenka, Tomáš. "Výběr vhodné varianty financování nového zařízení." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2008. http://www.nusl.cz/ntk/nusl-221727.

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This thesis deals with the selection of the best funding method of purchasing new punching press TruPunch 5000 for company AZ Klima, s.r.o. This work includes analysis of current leasing and credit options on the Czech market and their evaluation in accordance to given kriteria as well. The goal of the thesis is to select the most appropriate funding method.
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POMAHAČOVÁ, Dana. "Účetní a daňové aspekty finančního leasingu v obchodní společnosti." Master's thesis, 2007. http://www.nusl.cz/ntk/nusl-46327.

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The objective of the thesis is to examine and appraise the accounting and taxation aspects of financial leasing in a particular trading company until valid rules of law within the territory of the Czech Republic. All the information gained was elaborated mainly by the combination of text and open excerption methods. Also methods of synthesis and deduction were used. The text of the thesis is joined by charts, model examples and a diagram which illustrates specialization of the leasing within the Czech Republic. Financial leasing is considered as a very flexible instrument for funding of the lo
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PÍCHOVÁ, Lucie. "Ekonomika a finanční plánování leasingové společnosti." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-53432.

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Planning is a very important manager work which is necessary for governing and functioning every society. The aim of this diploma paper is to analyse the system of financial plans, define planning of society, whether it is effective and reliable, describe setting short run and long run plans. For these case study was chosen a leasing company which plans on the base of accountancy of international standards, the medium {--} term plan and at that time also the contemporary plan is checked. The medium {--} term plan relates with expenses and profits. The plan is effected by the market share, envi
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Мацкуляк, Ганна Андріївна. "Удосконалення управління джерелами формування майна та фінансовою стійкістю металургійного підприємства". Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/2394.

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Щетиніна Г. А. Удосконалення управління джерелами формування майна та фінансовою стійкістю металургійного підприємства : кваліфікаційна робота магістра спеціальності 072 "Фінанси, банківська справа та страхування" / наук. керівник О. О. Шапуров. Запоіжжя : ЗНУ. 2020 . 117 с.<br>UA : Розглянуто теоретичні основи джерел формування майна суб’єкта підприємницької діяльності. Розкрито сутність концептуальних основ управління фінансовими ресурсами суб’єкта підприємницької діяльності. Сформовано методологічні основи аналізу джерел формування майна та оцінки фінансової стійкості. Проаналізовано ск
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Рябченко, Сергій Миколайович. "Управління фінансовими ресурсами підприємства в контексті оптимізації структури капіталу". Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/5772.

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Рябченко С. М. Управління фінансовими ресурсами підприємства в контексті оптимізації структури капіталу : кваліфікаційна робота магістра спеціальності 072 «Фінанси, банківська справа та страхування» / наук. керівник І. В. Сіліна. Запоріжжя : ЗНУ, 2021. 135 с.<br>UA : В кваліфікаційній роботі розглянуто теоретичні основи джерел формування майна суб’єкта підприємницької діяльності; розкрито сутність концептуальних основ управління фінансовими ресурсами суб’єкта підприємницької діяльності; сформовано методологічні основи аналізу джерел формування майна та оцінки фінансової стійкості; проаналізова
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Дерменжи, Ю. Г. "Стан та перспективи розвитку ринку банківських послуг в Україні". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7356.

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У роботі розглядаються теоретичні аспекти формування ринку банківських послуг. Проаналізовано: практичні аспекти функціонування ринку банківських послуг в Україні на прикладі ПАТ «Марфін банк».<br>В работе рассматриваются теоретические аспекты формирования рынка банковских услуг. Проанализированы: практические аспекты функционирования рынка банковских услуг в Украине на примере ПАО «Марфин банк».<br>Thesis consists of three chapters. Object of study Market of banking services in Ukraine. Diploma thesis deals with theoretical aspects of formation of the market of bank bread.
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Book chapters on the topic "Leasing payments"

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Yaltı, Billur. "Chapter 17: Turkey: Leasing of Aircraft – Characterization of Leasing Payments as Royalties." In TTCL Series. IBFD, 2014. http://dx.doi.org/10.59403/3mak8sp017.

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Shipton, Kirsty. "Money And The Elite In Classical Athens." In Money And Its Uses In The Ancient Greek World. Oxford University PressOxford, 2001. http://dx.doi.org/10.1093/oso/9780199240128.003.0009.

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Abstract Land were two important money-using institu tions in the public economy of classical J\thens. Not only did the silver mines of Athens produce her owl coinage. The leasing of the silver mines, together with the proceeds from the leasing of public land, produced cash which the State could widely redistribute. Demo cratic payments, other benefits to citizens in cash and in kind, money spent on the navy or on public building projects, were all important ways in \Vhich the money from these diftt:rent areas of activity-the non-landed and the landed-were recirculated in the economy.
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Lee, Kiefer, and Steve Carter. "Global Pricing and Terms of Access." In Global Marketing Management. Oxford University Press, 2012. http://dx.doi.org/10.1093/hebz/9780199609703.003.0016.

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This chapter focuses on global pricing and terms of access. It lists the factors impacting global pricing decisions. The chapter then discusses pricing strategies such as competitive pricing, geographical pricing, promotional pricing, and product mix pricing. It highlights the concept behind price changes. Additionally, the chapter notes special issues related to global price setting such as price escalation, currency fluctuations, inflation, and leasing. It explores the export order process as well. The chapter considers tariffs and non-tariff barriers as terms of access. It cites incoterms a
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Kaleem, Ahmad, and Saima Ahmad. "Religion and Finance." In The Oxford Handbook of Religion and Economic Ethics. Oxford University Press, 2024. http://dx.doi.org/10.1093/oxfordhb/9780192894328.013.17.

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Abstract Interest-based loans are prohibited as taught by the three best known Abrahamic religions (Judaism, Christianity, and Islam). Instead, they offer alternative forms of financing, such as sale-based debts (assets-based transactions), interest-free loans, leasing, charity, and various types of partnerships. Despite the clear prohibition of interest in three of the world’s dominant religions with billions of followers, it is surprising that contemporary financial policies and practices are not reflective of these faith-based methods of financing. International crises like the Global Finan
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Fox, D., RJC Munday, B. Soyer, AM Tettenborn, and PG Turner. "21. The financing of international trade." In Sealy and Hooley's Commercial Law. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198842149.003.0021.

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This chapter examines the methods used to finance international trade. The method chosen will in practice greatly depend on the seller’s confidence in the integrity and solvency of the buyer, as well as on the bargaining strengths of the respective parties. The chapter discusses the traditionally most common methods of payment, such as documentary bills, documentary credits, standby credits, performance bonds, and guarantees, together with more modern developments such as Bank Payment Obligations or BPOs. The coverage also includes other financing methods such as forfaiting and financial leasi
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Clarke, MA, RJA Hooley, RJC Munday, LS Sealy, AM Tettenborn, and PG Turner. "21. The financing of international trade." In Commercial Law. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780199692088.003.0021.

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This chapter examines the methods used to finance international trade. There are a variety of ways to pay for goods sold under an international sales contract. The method chosen for any particular transaction will depend in large part on the seller's confidence in the integrity and solvency of the overseas buyer, as well as on the bargaining strengths of the respective parties. A new payment method called the Bank Payment Obligation (BPO) makes it possible for the seller to mitigate the risks of non-payment and insolvency associated with open account transactions. This chapter discusses docume
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Hearne, Rory. "The lost decade of social and affordable housing: austerity and marketisation." In Housing Shock. Policy Press, 2020. http://dx.doi.org/10.1332/policypress/9781447353898.003.0009.

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This chapter outlines the ‘lost decade’ of social housing provision in Ireland: the austerity and marketisation policies that resulted in the collapse of social housing building from 2009 to 2019. It shows how austerity measures involved an intensification of the ongoing neoliberal shift from the direct building of social housing by local authorities to the marketisation of social housing provision through the private sector. The forms of marketisation are detailed including the increased use of the private rental sector for social housing (via subsidies and leasing), but also the purchasing o
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Yamada Shuho, Sugiura Takumi, Yamada Tetsuo, Bracke Stefan, and Inoue Masato. "A Strategy of Providing Upgradable Product Service System for Economic and Environmental Balance." In Advances in Transdisciplinary Engineering. IOS Press, 2018. https://doi.org/10.3233/978-1-61499-898-3-1155.

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For the attainment of sustainable society, not only reducing resource usage, disposal and environmental load but also saving consumer's payment for receiving product and service and yielding high profit for product and service provider are necessary. This paper proposes a planning method for determination of upgrading strategy for upgradable product service system: Up-PSS that is the one of the sustainable developing and consumption business model. The meaning of sustainability in this study is generating larger profit for service provider with cheaper service cost (price) for customers and lo
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Conference papers on the topic "Leasing payments"

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Diby, N. Donatien-Roland, and D. Nathan Meehan. "Value of Offshore Pore Space for Carbon Capture and Storage." In Offshore Technology Conference. OTC, 2025. https://doi.org/10.4043/35563-ms.

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Abstract Most of the current operating carbon capture and storage (CCS) projects by volume utilize enhanced oil recovery for carbon storage; however, most proposed projects target saline aquifers. Ownership of pore space and rights to inject and store CO2offshore is straightforward; governments are beginning to lease such rights to prospective operators. What is the fair value for such pore space? Lease agreements could include both upfront payments, annual rentals and unit royalties. Oil and gas leasing offshore is mature, and most attractive leases hold the potential to attract competitive b
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Novotný, Marcel. "Risk Management of the Leasing Company." In EDAMBA 2021 : 24th International Scientific Conference for Doctoral Students and Post-Doctoral Scholars. University of Economics in Bratislava, 2022. http://dx.doi.org/10.53465/edamba.2021.9788022549301.350-358.

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The number of leasing clients in Slovakia is constantly growing and this sector is becoming an increasingly important part of the local economy. Leasing as such ensures its financial stability, and the leasing companies themselves have changed from medium-sized companies to strong institutional investors who accumulate temporary free funds and place them on the financial markets. The management of potential risks that could jeopardize economic performance and stability must therefore be an essential part of their internal processes and must be given adequate attention. Under the pressure of co
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Graur, Anatol. "Provocările etice în profesia contabilă." In Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare internațională in memoriam profesorului Viorel Ţurcanu. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/isc2023.11.

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This paper describes the types of transactions that occur within condominium owners' associations. In the process of property management, the condominium owners' association involves various economic relationships related to the provision of communal housing and non-residential services, repair and maintenance services of the housing block, landscaping, leasing of commercial spaces, etc. All of these allow the condominium owners' association to generate both income and expenses that must be accounted for correctly. The article characterizes aspects related to the calculation and payment of con
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