Belуaeva L. A., Candidate of Economics, Associate Professor, Kharkiv Educational and Scientific Institute of SHEI “Banking University”, Kharkiv, Ukraine

ORCID ID: 0000-0003-2699-4237
e-mail: belyaevalu.а@gmail.com

Bilous K. D., Master, Kharkiv Educational and Scientific Institute of SHEI “Banking University”, Kharkiv, Ukraine

e-mail: katya.belous.1996@ukr.net

Control of leasing operations in modern business conditions

Abstract. Introduction. The use of leasing operations in modern conditions of economic transformation helps to solve the lack of capital and technology problems. The growth of the domestic rental market in Ukraine leads to the demand for the proper control over leasing operations at the enterprises. Accordingly, mutually agreed and clear organization of control over business entities is an indispensable condition for the effective economic activity.

Purpose. The purpose of the article is to establish the theoretical foundation, organizational and methodological approaches as well as to develop practical recommendations for control over leasing operations at enterprises. At the same time, solving some problems concerning the leasing control will help to build a more effective strategy for the development of leasing operations.

Results. In this article, the scope of the category “control over leasing operations” and the necessity of its implementation at the enterprise are considered. The directions of verification have been clarified and the organizational and methodical provisions of procedures for the control of leasing operations have been developed. The basic conditions of carrying out the inventory, peculiarities of repair, improvement, modification or refurbishment of objects of the lease are disclosed. The main stages of control, methodical methods, documentation and factual information of its implementation are presented. It is established that the main consequences of rationally organized exercise of internal control at the enterprise are to ensure the preservation of the owner’s property, efficient use of economic resources as well as legality and expediency of conducting an economic activity of the enterprise. Conclusions. As a result, the evaluation of the current implementation of the control over the leasing operations and the practical recommendations for its improvement in the modern conditions of management in Ukraine are proposed.

Keywords: control; lease; leasing operations; lessee; lessor.

References

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Received: 22 October 2018

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