METHODS OF EVALUATION OF EFFICIENCY OF LEASING OPERATIONS

Abstract

In the article has analyzed the existing methods of estimating the effectiveness of leasing operations and proposed own method, which is based on taking into account the risks related with the provision of the subject of leasing to a lessee. It is determined that all risks that arise in the course of the lessor's activity should be taken into account in process of calculating the integral indicator of risk level. Found out risks that have the most significant impact on the level of the integral indicator of risks. In the article has been substantiated the view that the high level of risk reduces the efficiency of leasing operations, and proposed to improve the risk management system, which will enable leasing companies to control the level of riskiness of their activities and, thus, increase the efficiency of leasing operations.

Keywords

• ефективність
• лізингові операції
• методики
• лізингодавець
• лізингоодержувач
• ризики
• інтегральний показник рівня ризиковості