Management of the leasing process based on the system of balanced indicators

The strengthening of economic sanctions by the countries of Western Europe and North America against the Russian Federation, the restriction of imports of technological equipment leads to another increase in the relevance of introducing import-substituting programs using elements of Industry 4.0, the concept of which appeared in 2011 in Germany. Industry 4.0 includes a wide range of new technologies for creating a finished product and allows you to create, analyze and transfer data very quickly and with high quality without significant economic losses. The implementation of large-scale investment projects for the creation of industrial production with the digitalization of the main technological processes requires significant financial resources that meet the requirements of Industry 4.0 for a long period, which poses the problem of selecting their sources and a methodology for evaluating efficiency that is adequate to modern realities. This article discusses the current state of the leasing services market and the problems of its functioning. Within the framework of the study, a terminological analysis of the study was carried out and the place of the leasing process in the sphere of investment relations was determined. The article considers the fiscal components of generating the economic efficiency of leasing in relation to alternative financing schemes and proposes a mechanism for using a balanced scorecard in the implementation of leasing operations on a corporate and regional scale.