Efektyvnist vykorystannya lizynhu v suchasnykh umovakh

This article focuses on appropriateness of applying of leasing by business entities in order to expand and renewal of material and technical base. It was analyzed the modern market conditions of leasing in Ukraine and it was formed the method of estimation of the economic efficiency of leasing operations, which can be use by Ukrainian business entities in decision making and justification for choice of funding sources. Proposed approach takes into account the current financing conditions and legislative aspects of managing the leasing operations, which were formed in Ukraine. This method was tested on a real example of acquisition by the vehicle for the purpose of economic activity. It was also suggested an optimization of its debt management policy, based on a comparative analysis of available financing schemes for the company – this is, as a rule, leasing and credit.