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Home / Journals / Auditor / Volume 3 Issue 11 / Leasing Relations As an Important Source of Funding of the Activity of Small and Medium Entities
Leasing Relations As an Important Source of Funding of the Activity of Small and Medium Entities
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Citations:

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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7. Beregatnova E.V. Rynok lizinga RF: sostoyanie, perspektivy. - URL: https://dcenter.hse.ru/data/2017/01/13/1115379811/rynok%20lizinga%20rf%202016.pdf

8. Spicyna T.V. Razvitie malogo i srednego biznesa: subsidii na 2015 god // Uproschennaya sistema nalogooblozheniya: buhgalterskiy uchet i nalogooblozhenie. - 2015. - № 5.

9. Razvitie rynka v 2016 g. // RAEX (Ekspert RA). - URL: http://raexpert.ru/researches/leasing/2016/part1 (data obrascheniya: 03.11.2017).

10. Ob'em kreditov, predostavlennyh sub'ektam malogo i srednego predprinimatel'stva v rublyah, inostrannoy valyute i dragocennyh metallah. - URL: http://cbr.ru/statistics/UDStat.aspx?TblID=302-17&pid=sors&sid=ITM_33769 (data obrascheniya: 03.11.2017).

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