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In modern conditions of development of commodity production, leasing is one of the most promising and simple ways to upgrade fixed assets. However, in the implementation of leasing operations, both the specific features of a particular production and modern models of leasing relations should be taken into account. The main way to increase the efficiency of investments in leasing is to optimize lease payments, taking into account the specifics of production. The success and quality of these operations largely depend on the use of methodological tools based on the use of relevant accounting and analytical support in the conditions of functioning of modern models of interaction of all participants in operations. Based on this, the authors devote this article to the characteristics and comparative analysis of the main methods for calculating lease payments.
Бычкова et al. (2024) studied this question.