Leasing activity of industrial enterprise: concept, factors, estimation method

Leasing has become a popular instrument for financing technological re-equipment in all areas of industry, and in key sectors it has become a key one. The use of leasing as a tool for industrial investment poses the task of managing industrial enterprises to manage it in order to achieve strategic goals. The management system of the leasing process in an industrial enterprise is carried out within the framework of a system-forming space formed on the basis of system-forming criteria, one of which is leasing activity. The experience in assessing the investment activity of enterprises in economic science does not provide an adequate assessment of leasing activity due to the unique specificity of this form of financing. The article is aimed at research to eliminate the methodological gap in assessing the leasing activity of an enterprise as a sign of the structure-forming space of the leasing process management system. An author’s definition of the concept of leasing activity is proposed, and a classification of factors affecting its influence is proposed. A methodological toolkit for assessing leasing activity based on an analysis of indicators of the leasing and investment activity of the enterprise and the structure of the sources of fairy fairies is presented, which allows diagnosing the leasing activity of an industrial enterprise in order to formulate strategies for managing the leasing process.