{"id":10088,"date":"2018-11-20T10:00:36","date_gmt":"2018-11-20T08:00:36","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=10088"},"modified":"2018-12-13T09:45:57","modified_gmt":"2018-12-13T07:45:57","slug":"control-of-leasing-operations","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/control-of-leasing-operations\/","title":{"rendered":"Bel\u0443aeva\u00a0L.\u00a0A., Bilous\u00a0K.\u00a0D., Control of leasing operations in modern business conditions"},"content":{"rendered":"

[vc_row][vc_column width=”1\/2″][vc_column_text]JEL Classification<\/strong>: \u041c11, M42.[\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_column_text]<\/p>\n

DOI<\/strong>:\u00a0https:\/\/doi.org\/10.31521\/modecon.V11(2018)-03<\/a><\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Bel\u0443aeva\u00a0L.\u00a0<\/strong>A.<\/strong>, Candidate of Economics, Associate Professor, Kharkiv Educational and Scientific Institute of SHEI \u201cBanking University\u201d, Kharkiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-2699-4237<\/a>
\ne-mail:<\/strong> belyaevalu.\u0430@gmail.com<\/a><\/p>\n

Bilous\u00a0K.\u00a0<\/strong>D.<\/strong>, Master, Kharkiv Educational and Scientific Institute of SHEI \u201cBanking University\u201d, Kharkiv, Ukraine<\/p>\n

e-mail<\/strong>:<\/strong> katya.belous.1996@ukr.net<\/a><\/span><\/p>\n

Control of leasing operations in modern business conditions<\/strong><\/h2>\n

Abstract.\u00a0<\/strong>Introduction<\/strong>. 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.<\/p>\n

Purpose<\/strong>. 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.<\/p>\n

Results<\/strong>. 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.<\/p>\n

Keywords<\/strong>: control; lease; leasing operations; lessee; lessor.<\/p>\n

References<\/strong><\/p>\n

    \n
  1. Borymsjka, K. P. and Kyryk, T. V. (2012). \u201cThe method of conducting internal control of lease operations of communal property\u201d, Problemy teoriji ta metodologhiji bukhghaltersjkogho obliku, kontrolju i analizu<\/em>, vol. 1 (22).<\/li>\n
  2. Butynecj, T. A. (2011). \u201cClassification of economic control: a myth or a reality?\u201d, Visnyk Zhytomyrsjkogho derzhavnogho tekhnologhichnogho universytetu<\/em>, Ekonomichni nauky<\/em>, vol. 1 (55), pp. 12-17.<\/li>\n
  3. Borysjuk, I. O. and Cybuljska, A. S. (2018). \u201cAnalysis of the modern market of leasing services in Ukraine\u201d, Ghroshi, finansy i kredyt<\/em>, vol. 15.<\/li>\n
  4. Panteljejev, V. P. (2008). Vnutrishnjoghospodarsjkyj kontrolj: metodologhija ta orghanizacija<\/em> [Internal control: methodology and organization], DP Inform, Kiev, Ukraine.<\/li>\n
  5. Zajecj, I. V. (2011). \u201cOrganization of internal control over transactions with property not belonging to the enterprise on the property\u201d, Mizhnarodnyj zbirnyk naukovykh pracj<\/em>, vol. 1(19), pp. 154-159.<\/li>\n
  6. Cost of fixed assets of Ukraine by types of economic activity in 2000-2017, retrieved from: http:\/\/www.ukrstat.gov.ua (Accessed 01 October 2018).<\/li>\n
  7. Official site of the National Commission, which carries out state regulation in the field of financial services markets URL, retrieved from: nfp.gov.ua (Accessed 01 October 2018).<\/li>\n
  8. Ministry of Finance of Ukraine (2000). Regulation (standard) of accounting \u201cRent\u201d, retrieved from: http:\/\/zakon.rada.gov.ua\/laws\/show\/z0487-00 (Accessed 01 October 2018).<\/li>\n
  9. International Accounting Standard 17 “Lease”, retrieved from: http:\/\/zakon.rada.gov.ua\/laws\/show\/929_018 (Accessed 01 October 2018).<\/li>\n
  10. Letter \u201cOn Changes in the Taxation of Enterprise Profit Taxes in 2016\u201d, retrieved from: http:\/\/sfs.gov.ua\/zakonodavstvo\/podatkove-zakonodavstvo\/listi-dps\/66033 (Accessed 01 October 2018).<\/li>\n
  11. Graham, R. and Lin, K.C. (2018). How will the new lease accounting standard affect the relevance of lease asset accounting? Advances in Accounting<\/em>, vol.\u00a042, pp. 83-95. https:\/\/doi.org\/10.1016\/j.adiac.2018.07.004.<\/li>\n
  12. Spiceland, Ch., Spiceland, D. and Njoroge, Ph. K. (2018). Tourist Trap: The new lease accounting standard and debt covenants. Journal of Accounting Education<\/em>. https:\/\/doi.org\/10.1016\/j.jaccedu.2018.08.001.<\/li>\n
  13. Zhang, Y., Lin, Zh. and Sun, H. (2018). Does the level of financial leasing matter in the impact of bank lending on economic growth: Evidence from the global market (2006-2016). Finance Research Letters<\/em>. https:\/\/doi.org\/10.1016\/j.frl.2018.10.020<\/li>\n<\/ol>\n

    Received<\/strong>: 22 October 2018<\/p>\n

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    Bel\u0443aeva,\u00a0L.\u00a0A. and Bilous,\u00a0K.\u00a0D. (2018). \u201cControl of leasing operations in modern business conditions\u201d, Modern Economics<\/em>, vol.\u00a011(2018), pp.\u00a019-25. DOI: https:\/\/doi.org\/10.31521\/modecon.V11(2018)-03.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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    [vc_row][vc_column width=”1\/2″][vc_column_text]JEL Classification: \u041c11, M42.[\/vc_column_text][\/vc_column][vc_column width=”1\/2″][vc_column_text] DOI:\u00a0https:\/\/doi.org\/10.31521\/modecon.V11(2018)-03 [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Bel\u0443aeva\u00a0L.\u00a0A., Candidate of Economics, Associate Professor, Kharkiv Educational and Scientific Institute of SHEI \u201cBanking University\u201d, Kharkiv, Ukraine ORCID ID: 0000-0003-2699-4237 e-mail: belyaevalu.\u0430@gmail.com Bilous\u00a0K.\u00a0D., Master, Kharkiv Educational and Scientific Institute of SHEI \u201cBanking University\u201d, Kharkiv, Ukraine e-mail: katya.belous.1996@ukr.net Control of leasing operations in modern business conditions Abstract.\u00a0Introduction. The use
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