Home  Journals  Finance and Credit  3(387) - 2010 January

Method of estimate optimum parameters of the leasing contract

Available online: 27 January 2010

Subject Heading: Leasing

JEL Classification: 

The article is dedicate to the long-time actual problem making balance of interests leasing makers and leasing takers which concludes leasing contracts. To solve this problem proposed the method of calculation leasing payments, based on the dual criterion: profitableness of cash flow for the leasing maker and the minimal summary exploitation costs of the leasing object since the whole period of its operation use for the leasing taker. It’s notice, to achieve the mutually beneficial parameters of the leasing contract the leading part is playing the optimum using term of the leasing object by leasing taker. Introduced the notion of the optimum leasing contract and proved, that it always provide the best balance of interests of the leasing maker and the leasing taker, by other equal conditions. Made an economical substantiation of the financial rent of leasing maker, as one of the components of leasing interest. Suitable formulas and calculations adduce.

Keywords: leasing, leasing maker, leasing taker, equity rate of leasing interest, leasing payments, criterions of efficiency leasing transaction, optimum using term of the leasing object, optimum coefficient acceleration of amortization, optimum leasing contract, financial rent of leasing maker

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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