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Leasing Relations As an Important Source of Funding of the Activity of Small and Medium Entities
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LEASING RELATIONS AS AN IMPORTANT SOURCE OF FUNDING OF THE ACTIVITY OF SMALL AND MEDIUM ENTITIES
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Kalacheva Olga Nikolaevna 1
Authors:
1.  Plekhanov Russian University of Economics (Accounting and Tax Department, Associate Professor)

Moskva, Moscow, Russian Federation
Type:
Article
DOI:
https://doi.org/10.12737/article_5a17cc1d05c5e0.54359084
Pages:
from 49 to 55
Status:
Published
Received:
24.11.2017
Accepted:
07.12.2017
Published:
07.12.2017
Subject area:
UDK 65 Управление предприятиями. Организация производства, торговли и транспорта
Language:
Russian, English
Keywords:
lease, leasing, small and medium entities, sources of funding, plant assets, expenses, tax.
Abstract and keywords
Abstract (English):
In this article, the author reviews the problems of attracting fi nancial resources by small and medium entities for conducting their activities. It outlines the leasing as a priority and accessible source of replenishment the material and technical basis of small entities — plant assets. Th e economic and social role of leasing in the life of the country is revealed in the article.

Keywords:
lease, leasing, small and medium entities, sources of funding, plant assets, expenses, tax.
Text

Осуществление любой предпринимательской деятельности требует вовлечения внеоборотных и оборотных активов. Приобретение внеоборотных активов требует достаточного количества финансовых ресурсов.

References

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