| Autor: |
Nechaev, Andrey S., Zakharov, Sergey V., Barykina, Yuliya N., Vel'm, Marina V., Kuznetsova, Olga N. |
| Zdroj: |
Journal of Sustainable Finance & Investment; Apr2022, Vol. 12 Issue 2, p536-553, 18p |
| Abstrakt: |
This study is relevant since the formation of methodologies to improve the efficiency of innovative leasing-based companies is vital since the leasing form of financing are significant in updating the fixed assets of small and medium enterprises. The aim is to create an original leasing tool to improve the efficiency of innovative companies. The study uses comparative analysis, economic and mathematical modeling of synthesis, and graphical methods of data processing. Methodology to use leasing tools to improve the efficiency of innovative enterprises are presented. The result is the method of calculating lease payments for operating leasing regarding both the method of calculating depreciation based on the sum of years and the amounts of insurance payments for financial and property insurance. This method allows those who uses operational leasing to vary the indicators that form the lease payment through a variable coefficient of the depreciable part of the leasing property. [ABSTRACT FROM AUTHOR] |
| Databáze: |
Complementary Index |
| Externí odkaz: |
|
