Optimization of Leasing Placement among Lessees

Abstract

The article discusses the need to place leasing (property) among lessees to optimally meet the needs of lessees; it is noted that the prerequisite for solving this problem is a change in the existing structure of the economy, that when placing leasing, preference was given to the production sector - this contributed to the emergence of the opposite trend, among the reasons for this are: recognition of the preference for using leasing in the production sector; striving to accelerate turnover by speeding up the shipment of leased products (machinery, equipment, machines, etc.); the interest of enterprises in the formation of stocks of leasing machinery, equipment, machines, etc. in amounts sufficient to ensure the continuity of the production process, etc. All this, the article notes, has led to the need for optimal placement of leasing facilities between the sphere of production and circulation, and the economic interest and the mechanism for implementing measures to reduce the tax rate and interest on a loan.