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PROBLEMS OF MODERN ECONOMICS, N 4 (32), 2009
FINANCE AND CREDIT SYSTEM: BUDGET, CURRENCY AND CREDIT REGULATION OF ECONOMY, INVESTMENT RESOURCES
Shevchenko S. V.
PhD student, Chair of Management Economics in Machine-building, Saratov State University of Technology
Shevchenko M. M.
PhD student, Chair of Analysis of Economic Activity, Saratov State University of Technology

Raising of effectiveness of a leasing company on the basis of managing the structure of the leasing portfolio (Russia, Saratov)
The article discusses activities of a leasing company, and the graphs of paying off debts of leasing receivers that differ in their dynamics. One of the possible ways towards a higher efficiency of leasing companies is formation of the structurally optimal leasing portfolio that would allow balancing more and less risky leasing agreements
Key words: leasing, structure of leasing portfolio, management, reserves, risks



Литература
1. Федеральный закон от 29.10.98, 164–ФЗ «О финансовой аренде (лизинге)».
2. Положение по бухгалтерскому учету ПБУ 6/01 «Учет основных средств». Приказ Минфина России от 30.03.2001 г. 26н.
3. Федеральный закон «О бухгалтерском учете» от 21.11.1996, № 129–ФЗ.
4. Налоговый Кодекс Российской Федерации (части первая и вторая). М.: Омега-Л, 2005. (Б-ка российского законодательства).
5. Кузнецова Н.В. Методика оценки лизинговых платежей: Автореф. дисс. ... к.э.н. — Иркутск. — 2000 г. — 150 с.
6. www.gaap.ru

Article in russian

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