Home  Journals  Financial Analytics: Science and Experience  15(201) - 2014 April

Economic substantiation of leasing operations efficiency

Available online: 26 April 2014

Subject Heading: ISSUES ON ECONOMICS

JEL Classification: 

Pages: 14-21

The article deals with the strategic development of the timber processing complex in Russia. Increase of investment and innovation activity will improve the structure of production and increase the export of forest products. An essential prerequisite is the existence of modern high-performance equipment, and funding source can be leasing relationships. The author offers the task of choosing the most advantageous ways of financing by comparing bank lending and leasing. The paper presents the indicator of the specified cost of the payment, defining the cost of future payments in today's prices for comparison of economic efficiency.

Keywords: investment, innovation, growth, timber industry complex, bank, leasing company, lessee, tax advantage, tax effects, score, margin, economy, efficiency, result

References:

1. Achba L.V. Lizing v lesopromyshlennom komplekse Rossii, problemy ucheta [Leasing in Russia’s timber industry, problems of accounting]. Problemy sovremennoi ekonomiki – Issues of modern economy, 2012, no. 3, pp. 286–289.
2. Boitemirov T. Kak opredelit’, naskol’ko vygodna stoimost’ lizinga [Determining the leasing profitability]. General’nyi director – General director, 2011, no. 11, p. 146.
3. Tax Code of the Russian Federation, part II of August 05, 2000 № 117-FZ. (In Russ.)
4. Federal Law of October 29, 1998 № 164-FZ “On Financial lease (leasing)” as amended by the Federal Law of July 26, 2006 № 130-FZ.
5. Osobennosti rynka lizinga dlia kompanii lesnoi otrasli [Features of the leasing market for the forest industry]. Territoriia lizinga – Leasing territory, 2011, no. 1, p. 40.

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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