Стаття присвячена проблемам розвитку лізингу на підприємствах сільськогосподарської галузі та визначення рівня
реалізації його основної функції – оновлення технічної бази підприємства. Проаналізовано динаміку основних показників
фінансових компаній та лізингодавців, а також вартості договорів фінансового лізингу за галузями та розрахунок лізинго-
вого платежу. Розглянуто основні переваги та недоліки лізингу для лізингоотримувача – сільськогосподарського підприємства
та причини неактивного розвитку аграрного лізингу в країні. Підкреслено пріоритетну роль держави у вирішенні
зазначених проблем.
The paper reviews the problematic of leasing development at the enterprises of the agricultural industry and determination of the
realization of its main function – updating enterprise’s technical base. A particular attention is spared to the dynamics of the main
indicators of financial companies and lessors, the cost of financial leasing contracts by branches and the calculation of leasing
payment. The main advantages and disadvantages of leasing for the lessee of the agricultural enterprise and the reasons for the
active containment of the development of agrarian leasing in the country are considered. The priority of the state in the solution of
these problems is emphasized. Stable profitability of agricultural enterprises, increasing its volume becomes an important task.
Particular importance in the implementation of this task is given to the identification of profit growth reserves, the definition of the
main factors of its growth in the difficult modern economic situation. Empowerment of financial leasing gives you the opportunity to
create employment. This is one of the solutions to the problems of technical support of the agricultural sector.
The general advantages of leasing include: the possibility of providing strong technical support; flexible terms for calculating
payment schedule. In the agricultural sector, only financial leasing is used, and the value of current financial leasing contracts has
been declining in recent years. The main reason for the very limited use of leasing, an effective investment mechanism for the updating
of fixed assets of agricultural enterprises, is a general protracted crisis of the country's economy; the lack of setting of the
strategic objectives for solving systemic economic issues, primarily in those industries which in difficult conditions show growth; low
solvency of most agricultural enterprises; initial imperfection, limitation and obsolete legislation on leasing; too high cost of leasing
transactions, in which a significant part is disbursement. Agricultural enterprises require comprehensive strong support from the
state, including in the development of leasing.
