Financial Mechanisms for Ensuring the Development of Agricultural Enterprises.

Abstract

In the conditions of limited financial resources the most accessible tool of innovative development and updating of technical and technological base of the agricultural enterprises is leasing. Leasing relations provide the maximum efficiency of use of technics and the equipment by the lessee; comprehensive service by the supplier; supervision of the financial and credit organization over the implementation of the loan agreement; providing insurance protection by the insurance company; monitoring the use of leasing equipment and the timeliness of lease payments by the lessor. The main advantage of leasing is the possibility of accelerated depreciation of the leased asset. The implementation of an effective depreciation policy in the development and implementation of investment projects allows to increase the net cash flow of the enterprise. Thanks to cooperation with leasing companies, the most expensive machines and equipment can become available for the company.