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Principles for organization of leasing procedures in the agricultural sector of the Azerbaijan Republic


Nargiz T. Gasanova
(about the author)

Gasanova Nargiz T. – Doctorate Student, Assistant of the Chair of Accounting and Audit (Azerbaijan State Agricultural University, Gyanja, Azerbaijan Republic)

Published in:
Russian Journal of Entrepreneurship
– Volume 17, Number 10 (May 2016)

JEL classification: L21, L23, L26, M41

Keywords: actuarial method, cumulative method, financial leasing, leasing, leasing payments, operating leasing


Citation:
Nargiz T. Gasanova (2016). Principles for organization of leasing procedures in the agricultural sector of the Azerbaijan Republic. Russian Journal of Entrepreneurship, 17(10), 1275–1288. doi: 10.18334/rp.17.10.35287


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Abstract:

The article reviews main direction of the use of leasing as the method for the increase of the company's technical potential. The purpose is the review of the theoretical and methodological concept of leasing, determination of the economic effectiveness of leasing relations aimed for improvement of the technical provision, organization of accounting and methods of performance. The process of globalization has increased competitiveness, each businessman searches for the unique approach to business management and tries to use financial resources in an effective way. Leasing help them to do it by allowing to form main funds and not to acquire but to take them on lease. This significantly decreases costs of the company but allows to renew its equipment within the short time period and to increase effectiveness of their use. This article will be useful for all who wants to study the concept of leasing, its types as well as the accounting of leasing companies according to the National Accounting Standards wi the use of the new account chart for commercial companies.







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