Preview

Elaboration of Criteria on Leasing Payment Determination in Motor Transport

Abstract

Economically justified composition and size of leasing payments are considered as a central and important part of leasing transactions in motor transport. The purpose of leasing payment is to compensate cost of motor transport facilities, accumulate capital and stimulate business activity. Though from the point of view of transport enterprise management some structural elements of leasing payments do not differ the paper recommends to take into account their specific functions because this point has an important theoretical and practical meaning. High and low rates of leasing payments are also given in the paper.

About the Author

T. R. Kisel
Belarusian National Technical University
Belarus


References

1. Нестерова С., Ткаченко Н. Финансовый лизинг это выгодно // Экономика и жизнь. 1995. № 28.

2. Палий В. Ф., Палий В. В. Учет лизинговых операций // Бухгалтерский учет. 1996. № 9.

3. Волынский В. С., Некрасов А. В. Лизинг как перспективная форма хозяйственных отношений // Деньги и кредит. 1989. № 4.


Review

For citations:


Kisel T.R. Elaboration of Criteria on Leasing Payment Determination in Motor Transport. Science & Technique. 2004;(3):67-70. (In Russ.)

Views: 422


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2227-1031 (Print)
ISSN 2414-0392 (Online)