Forming methodologies to improving the efficiency of innovative companies based on leasing tools

This study is relevant since the formation of methodologies to improve the efficiency of innovative leasing-based companies is vital since the leasing form of financing are significant in updating the fixed assets of small and medium enterprises. The aim is to create an original leasing tool to impr...

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Published inJournal of sustainable finance & investment Vol. 12; no. 2; pp. 536 - 553
Main Authors Nechaev, Andrey S., Zakharov, Sergey V., Barykina, Yuliya N., Vel'm, Marina V., Kuznetsova, Olga N.
Format Journal Article
LanguageEnglish
Published Taylor & Francis 03.04.2022
Subjects
criteria
innovation
investment
leasing
medium enterprise
microenterprise
small business
Small enterprise
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Summary:This study is relevant since the formation of methodologies to improve the efficiency of innovative leasing-based companies is vital since the leasing form of financing are significant in updating the fixed assets of small and medium enterprises. The aim is to create an original leasing tool to improve the efficiency of innovative companies. The study uses comparative analysis, economic and mathematical modeling of synthesis, and graphical methods of data processing. Methodology to use leasing tools to improve the efficiency of innovative enterprises are presented. The result is the method of calculating lease payments for operating leasing regarding both the method of calculating depreciation based on the sum of years and the amounts of insurance payments for financial and property insurance. This method allows those who uses operational leasing to vary the indicators that form the lease payment through a variable coefficient of the depreciable part of the leasing property.
ISSN:2043-0795
2043-0809
DOI:10.1080/20430795.2020.1784681