Вестник Российского экономического университета имени Г. В. Плеханова (Sep 2017)
METHODS OF FINANCE ANALYSIS OF ACCOUNTING IN LEASING COMPANIES
Abstract
Successful development of the enterprise depends on supply with new and advanced technical means, equipment, expensive tools and specialized technology. Political events caused economic sanctions among countries and made financial situation more complicated. Many leasing companies cannot quickly replace physically and morally worn-out equipment and other necessary production resources. Considerable finance funds are needed to buy, install and adjust these means of production. That is why the current development of leasing companies’ work is interesting for participants of market relations, which in their turn are interested in the results of such organizations’ functioning. The article puts forward methodology of analyzing finance results in leasing companies, which aims not only at gaining profit but also at searching for new reserves and opportunities of the leasing company.
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