Author’s toolkit of the state regulation of the development of leasing

¹ Irkutsk National Research Technical University, 664074, Lermontova str., 83, Irkutsk, Russia
² Irkutsk State Agrarian University named after A. A. Ezhevsky, 664038, Molodezhnyi alley, 1/1, Irkutsk, Russia

^* Corresponding author: n-a-s@mail.ru

Abstract

The lack of own funds of enterprises is one of the main problems in resolving issues related to the expansion, the acquisition of new equipment or the replacement of the old one. In contemporary economic conditions, it is leasing that is considered one of the most progressive ways of financing business activity. This financial toolkit is able to provide enterprises with access to the most advanced production technologies and equipment. At the same time, this mechanism is paid insufficient attention in our country. To solve these problems, the authors propose, firstly, the implementation of the algorithm for the development of the reproduction of the material and technical base of organizations based on the use of financial leasing. Secondly, a technique for calculating leasing payments based on a parametric model is suggested, taking into account the application of lowering coefficients. The implementation of the proposed toolkit is aimed at improving leasing relations as one of the most important factors of the development of the material and technical base, and funding for reproduction processes.