id: 24749
Title: Financing activities of ukrainian enterprises through the leasing mechanism = Фінансування діяльності вітчизняних підприємств через механізм лізингу
Authors: Yurchuk N., Kiporenko S.
Keywords: лізинг, лізингове кредитування, фінансовий лізинг, лізингові операції, лізингодавець, лізингоодержувач
Date of publication: 2020-05-05 08:59:00
Last changes: 2020-05-05 08:59:00
Year of publication: 2020
Summary: At present, Ukrainian enterprises are experiencing a lack of their own resources to expand production, update the logistics base and use the latest technologies. Too high cost of bank credit resources, poor financial status and insufficient level of creditworthiness of national enterprises have necessitated the introduction of effective and affordable ways of crediting for renewal of fixed assets and development of production, the most common form of which is leasing. Corporate lending through leasing operations is usually referred to as a non-banking type of credit, but at the same time, leasing has become a strong part of the banking business. Banks have become the innovators of leasing services, have played a leading role in the process of forming leasing relations in Ukraine and are the leaders of the Ukrainian leasing market in terms of leasing operations and leasing portfolio.
The article covers the concept of leasing, outlines the main conceptual apparatus of the theory and practice of leasing. The main classification features of leasing forms are considered. According to the Law of Ukraine “On Financial Leasing”, entities and objects of leasing transactions are separated. The analysis of the main trends in the development of the current state of the leasing services market in Ukraine, the dynamics of the number of leasing providers in Ukraine, the dynamics of the number and cost of financial leasing contracts, the distribution of the value of concluded contracts by industry, as well as the distribution of sources of financing leasing operations in Ukraine. The main advantages and problems of carrying out leasing operations are determined, and it is concluded that the use of leasing lending to Ukrainian enterprises has more advantages than disadvantages. It has been established that the legal and regulatory provisions governing leasing operations and leasing lending require updating and improvement, and on this basis recommendations for state measures have been provided, which will ultimately improve the economic efficiency of enterprises and their competitiveness. It is proved that in the conditions of unstable economic environment, leasing is a promising source of financing for enterprises.
URI: http://socrates.vsau.org/repository/getfile.php/24749.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: The scientific heritage (Budapest, Hungary). - 2020. - No 46. - Р. 128-135.
In the collections :
Published by: Адміністратор
File : 24749.pdf Size : 620586 byte Format : Adobe PDF Access : For all
| |
|
|
