[Finance leasing in agro-industrial complex]
2003
Sabluk, R.P. (Ukrainian Acad. of Agrarian Sciences, Kyiv (Ukraine). Inst. of Agrarian Economics
The thesis deals with theoretical, methodological and practical issues of organizing finance leasing in the agro-industrial complex (AIC) taking into account the special features of agrarian reforms in Ukraine. As a result of the research, a classification is given of leasing forms; and leasing functions in the system of reproduction are specified. Proposals are substantiated in regard to improving the forms of lease payments, i.e. withdrawing from monetary transactions the sum which is paid by a leasee to refund credit cost to a commercial bank. New approaches are developed to evaluate the efficiency of lease transactions which imply the creation of a joint investment project of monetary flows both of a leasee and creditor. The main directions are determined of finance leasing development in Ukraine's AIC via introducing the monitoring of lease transactions, simplifying organizational procedures and improving information support systems
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