Leasing is as an effective mechanism for updating material and technical base of agricultural sector

A comprehensive study of the problem of the reproduction processes of the technical and technological base shows sufficiently high extend wear of the fleet of agricultural machines and equipment in the agroindustrial formations, which reaches over 50%. In practice, the management of agro formations uses a wide range of mechanisms and tools for managing the modernization of the material and technical base. For this purpose, the use of leasing relations as a mechanism of the technical and technological base of the agricultural sector updating can be an effective tool in the reproduction process of fixed capital. The main advantage of the agroleasing mechanism is the ability to expand the business with the smallest amount of start-up capital, when the machines, equipment are already used without additional collateral, the production process or providing services are carried out, the entrepreneur receives income which goes to complete settlements with the lessor that is especially important for small businesses. Therefore, the agroleasing mechanism steps forward as one of the most accessible forms of ensuring the continuous renewal of the machine-tractor agricultural fleet and the development of the sectorial economy. Leasing is actively developing in the segments of the domestic and international capital markets. In practice, most organizations of the real sector of the economy use this type of financing of their own production or temporary attraction of fixed capital to modernize their activities. The main purpose of the work is to study the system of agroleasing relations as one of the main investing mechanism in the reproduction processes of updating the fixed capital of the agrarian sector of the economy. In the course of the study, the following methods were used: general scientific methods, induction and deduction methods, analysis and synthesis.