{"id":6680,"date":"2021-03-05T11:26:55","date_gmt":"2021-03-05T09:26:55","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=6680"},"modified":"2021-11-16T12:05:14","modified_gmt":"2021-11-16T10:05:14","slug":"lizyng-yak-dzherelo-finansuvannya-diyal","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=6680","title":{"rendered":"\u041b\u0456\u0437\u0438\u043d\u0433 \u044f\u043a \u0434\u0436\u0435\u0440\u0435\u043b\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432"},"content":{"rendered":"<p><!--more--><\/p>\n<p style=\"text-align: center;\">\u041b\u0406\u0417\u0418\u041d\u0413 \u042f\u041a \u0414\u0416\u0415\u0420\u0415\u041b\u041e \u0424\u0406\u041d\u0410\u041d\u0421\u0423\u0412\u0410\u041d\u041d\u042f \u0414\u0406\u042f\u041b\u042c\u041d\u041e\u0421\u0422\u0406 \u0410\u0413\u0420\u0410\u0420\u041d\u0418\u0425 \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412<\/p>\n<p style=\"text-align: center;\">LEASING AS A SOURCE OF FINANCING ACTIVITIES OF AGRICULTURAL ENTERPRISES<\/p>\n<p><strong> <a href=\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/11\/vknu-es-2020-n-4-t2-284_57.pdf\" data-wp-editing=\"1\"> <img loading=\"lazy\" class=\"size-full wp-image-69 alignnone\" src=\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/01\/pdf.png\" alt=\"\" width=\"76\" height=\"32\" \/><\/a>   \u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 323-329. \u041d\u043e\u043c\u0435\u0440: \u2116<\/strong><strong>4, \u0422\u043e\u043c 2, 2020 (28<\/strong><strong>4)<\/strong><\/p>\n<p><strong>\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong><br \/>\n\u041b\u0430\u0440\u0456\u043d\u0430 \u0422. \u0424.<br \/>\n\u0425\u0430\u0440\u043a\u0456\u0432\u0441\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430 \u0456\u043c.\u00a0\u041f\u0435\u0442\u0440\u0430 \u0412\u0430\u0441\u0438\u043b\u0435\u043d\u043a\u0430<br \/>\n\u0417\u0430\u0432\u0433\u043e\u0440\u043e\u0434\u043d\u0456\u0439 \u0410. \u0412.<br \/>\n\u041c\u0438\u043a\u043e\u043b\u0430\u0457\u0432\u0441\u044c\u043a\u0438\u0439 \u043c\u0456\u0436\u0440\u0435\u0433\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0456\u043d\u0441\u0442\u0438\u0442\u0443\u0442 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043b\u044e\u0434\u0438\u043d\u0438 \u0432\u0438\u0449\u043e\u0433\u043e \u043d\u0430\u0432\u0447\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0437\u0430\u043a\u043b\u0430\u0434\u0443<br \/>\n\u00ab\u0412\u0456\u0434\u043a\u0440\u0438\u0442\u0438\u0439 \u043c\u0456\u0436\u043d\u0430\u0440\u043e\u0434\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043b\u044e\u0434\u0438\u043d\u0438 \u00ab\u0423\u043a\u0440\u0430\u0457\u043d\u0430\u00bb<\/p>\n<p>Larina T.<br \/>\nKharkiv Petro Vasylenko National Technical University of Agriculture<br \/>\nZavgorodnii A.<br \/>\nMykolayiv Interregional Institute for the Development of Human Rights of the Higher<br \/>\nEducational Institution \u00abOpen International University of Human Development \u00abUkraine\u00bb<\/p>\n<p><strong>DOI<\/strong><strong>:<\/strong>\u00a0<a href=\"https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(2)-57\">https:\/\/www.doi.org\/10.31891\/2307-5740-2020-284-4(2)-57<\/a><br \/>\n<strong>\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 07.07.2020<br \/>\n<strong>\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 28.09.2020<\/p>\n<p style=\"text-align: center;\"><strong>\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443<\/strong><\/p>\n<p>\u041c\u0435\u0442\u043e\u044e \u0441\u0442\u0430\u0442\u0442\u0456 \u0432\u0438\u0441\u0442\u0443\u043f\u0430\u0454 \u0430\u043d\u0430\u043b\u0456\u0437 \u043c\u0456\u0441\u0446\u044f \u0456 \u0440\u043e\u043b\u0456 \u043b\u0456\u0437\u0438\u043d\u0433\u0443 \u0432 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0456 \u0434\u0436\u0435\u0440\u0435\u043b \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0441\u0443\u0431\u2019\u0454\u043a\u0442\u0456\u0432 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u0431\u0456\u0437\u043d\u0435\u0441\u0443.<br \/>\n\u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u043e \u0440\u043e\u0437\u0443\u043c\u0456\u043d\u043d\u044f \u043b\u0456\u0437\u0438\u043d\u0433\u0443 \u044f\u043a \u043f\u0440\u043e\u0446\u0435\u0441\u0443 \u043f\u0440\u0438\u0434\u0431\u0430\u043d\u043d\u044f \u043c\u0430\u0439\u043d\u0430 \u0443 \u0432\u043b\u0430\u0441\u043d\u0456\u0441\u0442\u044c \u0456\u0437 \u0440\u043e\u0437\u0441\u0442\u0440\u043e\u0447\u043a\u043e\u044e \u043f\u043b\u0430\u0442\u0435\u0436\u0443 (\u043f\u0440\u043e\u0434\u0430\u0436 \u043d\u0430 \u0432\u0438\u043f\u043b\u0430\u0442\u0443), \u0449\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0443\u0454 \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0439 \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u0442\u0435\u0445\u043d\u0456\u043a\u043e-\u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0456\u0447\u043d\u043e\u0433\u043e \u043f\u043e\u0442\u0435\u043d\u0446\u0456\u0430\u043b\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430.<br \/>\n\u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u043e \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0443\u0432\u0430\u043d\u043d\u044f \u0444\u0430\u043a\u0442\u043e\u0440\u0456\u0432 \u0432\u0438\u0431\u043e\u0440\u0443 \u0434\u0436\u0435\u0440\u0435\u043b\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u043e\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u043e-\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u043e\u0457 \u0431\u0430\u0437\u0438 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432. \u0412\u0438\u0434\u0456\u043b\u0435\u043d\u043e \u0434\u0432\u0456 \u0433\u0440\u0443\u043f\u0438 \u0444\u0430\u043a\u0442\u043e\u0440\u0456\u0432: \u0432\u0430\u0440\u0442\u0456\u0441\u043d\u0456 (\u043f\u043e\u0440\u044f\u0434\u043e\u043a \u0432\u0438\u0437\u043d\u0430\u043d\u043d\u044f \u0432\u0438\u0442\u0440\u0430\u0442 \u043f\u0440\u0438 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u0443 \u043d\u0430 \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a, \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f \u043f\u0440\u0438\u0441\u043a\u043e\u0440\u0435\u043d\u043e\u0457 \u0430\u043c\u043e\u0440\u0442\u0438\u0437\u0430\u0446\u0456\u0457 \u043f\u0440\u0438 \u043b\u0456\u0437\u0438\u043d\u0433\u0443, \u0444\u0430\u043a\u0442\u043e\u0440 \u0447\u0430\u0441\u0443); \u043d\u0435\u0432\u0430\u0440\u0442\u0456\u0441\u043d\u0456 (\u043a\u0440\u0438\u0442\u0438\u0447\u043d\u0456\u0441\u0442\u044c \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0444\u043e\u043d\u0434\u0456\u0432 \u0437 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f\u043c \u043a\u0440\u0435\u0434\u0438\u0442\u0443 \u0434\u043b\u044f \u0432\u0435\u043b\u0438\u0447\u0438\u043d\u0438 \u0447\u0438\u0441\u0442\u0438\u0445 \u0430\u043a\u0442\u0438\u0432\u0456\u0432; \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u043f\u0440\u0430\u0432\u0430 \u0432\u043b\u0430\u0441\u043d\u043e\u0441\u0442\u0456 \u043d\u0430 \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0437\u0430\u0441\u043e\u0431\u0438 \u0437\u0430 \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u043e\u043c \u043b\u0456\u0437\u0438\u043d\u0433\u0443; \u043c\u043e\u0436\u043b\u0438\u0432\u0456\u0441\u0442\u044c \u0437\u0431\u0443\u0442\u0443 \u043f\u0440\u043e\u0434\u0443\u043a\u0446\u0456\u0457 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0447\u0435\u0440\u0435\u0437 \u043b\u0456\u0437\u0438\u043d\u0433\u043e\u0432\u0443 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u044e; \u043d\u0435\u043e\u0431\u0445\u0456\u0434\u043d\u0456\u0441\u0442\u044c \u043e\u0434\u0435\u0440\u0436\u0430\u043d\u043d\u044f \u043f\u043e\u0437\u0438\u0442\u0438\u0432\u043d\u043e\u0457 \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u043e\u0457 \u0456\u0441\u0442\u043e\u0440\u0456\u0457; \u0432\u0456\u0434\u0441\u0443\u0442\u043d\u0456\u0441\u0442\u044c \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432 \u0443 \u0431\u0430\u043b\u0430\u043d\u0441\u0456 \u043f\u0456\u0441\u043b\u044f \u0437\u0430\u043a\u0456\u043d\u0447\u0435\u043d\u043d\u044f \u0434\u043e\u0433\u043e\u0432\u043e\u0440\u0443 \u043b\u0456\u0437\u0438\u043d\u0433\u0443).<br \/>\n\u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u043e \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0443 \u0440\u043e\u0437\u0440\u0430\u0445\u0443\u043d\u043a\u0443 \u043f\u0440\u0438\u0432\u0435\u0434\u0435\u043d\u0438\u0445 \u0432\u0438\u0442\u0440\u0430\u0442 \u043d\u0430 \u043f\u0440\u0438\u0434\u0431\u0430\u043d\u043d\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0437\u0430\u0441\u043e\u0431\u0456\u0432 \u0437\u0430 \u0440\u0430\u0445\u0443\u043d\u043e\u043a \u0442\u0430\u043a\u0438\u0445 \u0434\u0436\u0435\u0440\u0435\u043b \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f \u044f\u043a \u043b\u0456\u0437\u0438\u043d\u0433, \u043a\u0440\u0435\u0434\u0438\u0442, \u0432\u043b\u0430\u0441\u043d\u0456 \u043a\u043e\u0448\u0442\u0438.<br \/>\n\u0421\u0444\u043e\u0440\u043c\u0443\u043b\u044c\u043e\u0432\u0430\u043d\u043e \u043d\u0430\u043f\u0440\u044f\u043c\u043a\u0438 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u0432\u0437\u0430\u0454\u043c\u043e\u0434\u0456\u0457 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0439 \u043b\u0456\u0437\u0438\u043d\u0433\u043e\u0432\u043e\u0457 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457 \u0432 \u0440\u043e\u0437\u0440\u0456\u0437\u0430\u0445 \u043c\u0456\u043d\u0456\u043c\u0456\u0437\u0430\u0446\u0456\u0457 \u0440\u0438\u0437\u0438\u043a\u0443 \u043b\u0456\u0437\u0438\u043d\u0433\u043e\u0432\u043e\u0457 \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0457, \u043c\u0456\u043d\u0456\u043c\u0456\u0437\u0430\u0446\u0456\u0457 \u0440\u0438\u0437\u0438\u043a\u0443 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430, \u043c\u043e\u0436\u043b\u0438\u0432\u043e\u0441\u0442\u0456 \u043f\u0430\u0440\u0442\u043d\u0435\u0440\u0441\u0442\u0432\u0430 \u0437 \u043b\u0456\u0437\u0438\u043d\u0433\u043e\u0432\u043e\u044e \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0454\u044e \u0437\u0430 \u043f\u0440\u0438\u043d\u0446\u0438\u043f\u043e\u043c \u041f\u0440\u043e\u0434\u0430\u0432\u0435\u0446\u044c-\u041f\u043e\u043a\u0443\u043f\u0435\u0446\u044c.<br \/>\n\u0412\u0456\u0437\u0443\u0430\u043b\u0456\u0437\u043e\u0432\u0430\u043d\u043e \u043e\u0440\u0433\u0430\u043d\u0456\u0437\u0430\u0446\u0456\u0439\u043d\u043e-\u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u0438\u0439 \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0444\u043e\u043d\u0434\u0456\u0432 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0437 \u0432\u0438\u043a\u043e\u0440\u0438\u0441\u0442\u0430\u043d\u043d\u044f\u043c \u043b\u0456\u0437\u0438\u043d\u0433\u0443.<br \/>\n\u041f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u0435\u043d\u043e 4-\u0435\u0442\u0430\u043f\u043d\u0443 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0443 \u043e\u0446\u0456\u043d\u043a\u0438 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e\u0457 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u043b\u0456\u0437\u0438\u043d\u0433\u0443 \u043f\u0440\u0438 \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u0456 \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0444\u043e\u043d\u0434\u0456\u0432 \u0432 \u0430\u0433\u0440\u043e\u0431\u0456\u0437\u043d\u0435\u0441\u0456, \u0449\u043e \u0432\u043a\u043b\u044e\u0447\u0430\u0454: \u0432\u0438\u0437\u043d\u0430\u0447\u0435\u043d\u043d\u044f \u043f\u0440\u0438\u0439\u043d\u044f\u0442\u043d\u0438\u0445 \u0430\u043b\u044c\u0442\u0435\u0440\u043d\u0430\u0442\u0438\u0432\u043d\u0438\u0445 \u043c\u0435\u0442\u043e\u0434\u0456\u0432 \u0437\u0430\u043b\u0443\u0447\u0435\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f, \u0430\u043d\u0430\u043b\u0456\u0437 \u043a\u0456\u043b\u044c\u043a\u0456\u0441\u043d\u0438\u0445 \u043f\u0435\u0440\u0435\u0432\u0430\u0433, \u0430\u043d\u0430\u043b\u0456\u0437 \u044f\u043a\u0456\u0441\u043d\u0438\u0445 \u043f\u0435\u0440\u0435\u0432\u0430\u0433, \u0432\u0438\u0431\u0456\u0440 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0447\u043d\u043e \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u043c\u0435\u0442\u043e\u0434\u0443 \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f \u043e\u0441\u043d\u043e\u0432\u043d\u0438\u0445 \u0444\u043e\u043d\u0434\u0456\u0432 \u0443 \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u043c\u0443 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0456.<br \/>\n\u0417\u0440\u043e\u0431\u043b\u0435\u043d\u043e \u0432\u0438\u0441\u043d\u043e\u0432\u043e\u043a, \u0449\u043e \u0430\u0433\u0440\u043e\u043b\u0456\u0437\u0438\u043d\u0433 \u0432\u0438\u0441\u0442\u0443\u043f\u0430\u0454 \u043e\u0434\u043d\u0438\u043c \u0437 \u043d\u0430\u0439\u0431\u0456\u043b\u044c\u0448 \u043f\u0435\u0440\u0441\u043f\u0435\u043a\u0442\u0438\u0432\u043d\u0438\u0445 \u0456\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0456\u0432 \u043c\u043e\u0434\u0435\u0440\u043d\u0456\u0437\u0430\u0446\u0456\u0457 \u043c\u0430\u0442\u0435\u0440\u0456\u0430\u043b\u044c\u043d\u043e-\u0442\u0435\u0445\u043d\u0456\u0447\u043d\u043e\u0457 \u0431\u0430\u0437\u0438 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0410\u041f\u0412 \u0443 \u0441\u0438\u0441\u0442\u0435\u043c\u0456 \u0442\u0435\u0445\u043d\u0456\u0447\u043d\u043e\u0433\u043e \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u0442\u0432\u0430 \u0423\u043a\u0440\u0430\u0457\u043d\u0438.<br \/>\n<strong>\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0434\u0436\u0435\u0440\u0435\u043b\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u0443\u0432\u0430\u043d\u043d\u044f, \u043b\u0456\u0437\u0438\u043d\u0433, \u043b\u0456\u0437\u0438\u043d\u0433\u043e\u0434\u0430\u0432\u0435\u0446\u044c, \u043b\u0456\u0437\u0438\u043d\u0433\u043e\u043e\u0442\u0440\u0438\u043c\u0443\u0432\u0430\u0447, \u043b\u0456\u0437\u0438\u043d\u0433\u043e\u0432\u0438\u0439 \u043f\u043e\u0440\u0442\u0444\u0435\u043b\u044c, \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0437\u0430\u0441\u043e\u0431\u0438, \u043a\u0440\u0435\u0434\u0438\u0442, \u0430\u0433\u0440\u043e\u0431\u0456\u0437\u043d\u0435\u0441, \u0456\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0456\u0457.<\/p>\n<p style=\"text-align: center;\"><strong>\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e<\/strong><\/p>\n<p>The purpose of the article is to analyze the place and role of leasing in the structure of sources of financing the activities of agricultural businesses.<br \/>\nThe understanding of leasing as a process of property acquisition with installment payment (sale for payment) is offered, which provides formation and restoration of technical and technological potential of the enterprise.<br \/>\nStructuring of factors of a choice of a source of financing of updating of material and technical base of the agricultural enterprises is offered. There are two groups of factors: cost (the order of recognition of costs in the calculation of income tax, the use of accelerated depreciation in leasing, time factor); non-cost (critical recovery of fixed assets using credit for the value of net assets; lack of ownership of fixed assets under the lease agreement; the possibility of selling the company&#8217;s products through a leasing company; the need for a positive credit history; lack of fixed assets in the balance sheet after the lease).<br \/>\nThe method of calculation of the resulted expenses for acquisition of fixed assets at the expense of such sources of financing as leasing, the credit, own means is offered.<br \/>\nThe directions of increase of efficiency of interaction of the agrarian enterprise and the leasing company in the sections of minimization of risk of the leasing company, minimization of risk of the agrarian enterprise, possibilities of partnership with the leasing company on the principle the Seller-Buyer are formulated.<br \/>\nThe organizational and economic mechanism of restoration of fixed assets of the agrarian enterprise with use of leasing is visualized.<br \/>\nA 4-stage method of assessing the economic efficiency of leasing in the restoration of fixed assets in agribusiness is presented, which includes: identification of acceptable alternative methods of attracting financing, analysis of quantitative benefits, analysis of qualitative benefits, selection of cost-effective method of fixed assets recovery in agriculture.<br \/>\nIt is concluded that agro-leasing is one of the most promising tools for modernization of the material and technical base of agro-industrial production enterprises in the system of technical support of agriculture of Ukraine.<br \/>\n<strong>Key words:<\/strong> sources of financing, leasing, lessor, lessee, leasing portfolio, fixed assets, credit, agribusiness, investments.<\/p>\n<p style=\"text-align: center;\"><strong>References<\/strong><\/p>\n<ol>\n<li>Zakharchuk, O.V. (2019). \u00abTekhnichne zabezpechennia silskohospodarskykh pidpryiemstv v Ukraini\u00bb. Ekonomika APK. no 2, pp. 48 \u2014 56.<\/li>\n<li>Derzhavna sluzhba statystyky Ukrainy. [Government service of statistics of Ukraine]. Available at: <a href=\"http:\/\/www.ukrstat.gov.ua\/\">http:\/\/www.ukrstat.gov.ua\/<\/a><\/li>\n<li>Kireitsev, H. H. (2004). \u00abFormuvannia novoi systemy ahrolizynhu v Ukraini\u00bb. Oblik i finansy APK. no 1, pp. 36\u201340.<\/li>\n<li>Ukrainskij lizing \u2013 vyzovy, dostizheniya, perspektivy. [Ukrainian leasing &#8211; challenges, achievements, prospects]. Ekonomicheskaya pravda. [Economic truth]. Available at: <a href=\"https:\/\/www.epravda.com.ua\/rus\/publications\/2020\/12\/29\/669627\/\">https:\/\/www.epravda.com.ua\/rus\/publications\/2020\/12\/29\/669627\/<\/a><\/li>\n<li>Analitychnyi ohliad rynku lizynhu. [State-of-the-art review of leasing market]. Available at: httr:\/\/www.uaib.som.ua\/files\/ articles\/ 1050 \/ 71_4.rdf<\/li>\n<li>Demianenko, M. Ya. (2006). Problemy lizynhu v ahrarnomu sektori APK. [Leasing problems are in the agrarian sector of \u0410IC]. NNTs IAE. \u041aiev. Ukraine.<\/li>\n<li>Gerasimchuk, N. (1994). \u00abEkonomicheskie i institucional&#8217;nye usloviya investicionnoj deyatel&#8217;nosti\u00bb. Ekonomika Ukrainy. no 12, \u0440\u0440. 3\u201311.<\/li>\n<li>Filipenko, A.S. (2001). Ekonomichnyi rozvytok. Yevropeiskyi kontekst. [Economic development. European context]. Znannia Ukrainy. \u041aiev. Ukraine.<\/li>\n<li>Kulyk, R. O. (2008). \u00abOsnovni ekonomichni mekhanizmy formuvannia synerhetychnoho efektu v klasternykh strukturakh\u00bb. Ekonomika APK. no 11, \u0440\u0440. 35\u201341.<\/li>\n<\/ol>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[37],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6680"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6680"}],"version-history":[{"count":4,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6680\/revisions"}],"predecessor-version":[{"id":9375,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/6680\/revisions\/9375"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6680"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6680"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6680"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}