Assessment of the Economic Efficiency of Leasing Operations of Agricultural Organizations

One of the most significant assets of an enterprise in the real sector of the economy is modern production equipment, which, as practice shows, has a high cost. Depending on the scale of production and types of products, its price can range from hundreds of thousands to billions of rubles. In this regard, not all enterprises can afford such large capital investments. That is why some of them prefer more affordable ways to purchase equipment on credit or leasing. However, in this case, it is important for the management of enterprises to have information about the most economically acceptable source of external financing for the acquisition of production assets. The purpose of the study is to assess the economic efficiency of leasing operations for agricultural organizations, which requires solving the problems of comparative calculation of cash flows from different external sources of financing compared with leasing, taking into account the implementation of the state program for the development of agriculture in the country. The significance of the study lies in the fact that the presented results in the form of the proposed comparative assessment methodology solve the problem of choosing the most attractive and effective source of capital investment financing from the point of view of capital management.

1. Калькулятор лизинга – онлайн // АО «Росагролизинг». URL: https://www.rosagroleasing.ru/calculator/ (дата обращения: 18.09.2024).

2. Государственная программа развития сельского хозяйства и регулирования рынков сельскохозяйственной продукции, сырья и продовольствия // Правительство России. URL: http://government.ru/rugovclassifier/815/events/ (дата обращения: 18.09.2024).

3. Льготное кредитование сельхозпроизводителей // ВТБ. URL: https://www.vtb.ru/malyj-biznes/kredityi-garantii/programma-lgotnogo-kreditovaniyaselhozproizvoditeley/ (дата обращения: 18.09.2024).

4. Льготный кредит на сельское хозяйство от государства // Ак Барс Банк. URL: https://www.akbars.ru/small-business/credits/agrocomplex/ (дата обращения: 18.09.2024).

5. Льготные кредиты с господдержкой // Россельхозбанк. URL: https://www.rshb.ru/farmers (дата обращения: 18.09.2024).