The model of evaluation of efficiency of leasing services

At present, in the financial market, it is important to study the specifics of assessing the effectiveness of leasing services, in contrast to other alternative methods of financing investment projects. Increasing the volume of investment for the modernization of fixed assets through the leasing mechanism, further expanding its capabilities will be ensured by assessing the effectiveness of this activity. Thus, the purpose of the article is to develop methods for applying the methods of determining the effectiveness of this type of service for the lessee of the leasing operation, as well as a model of the classification of factors affecting it. To achieve this goal, the cash flows observed in the use of credit and leasing as methods of financing fixed assets for the lessee of the leasing operation were analyzed, and the impact of some of the indicators of financial stability of the lessee was assessed. Also, a comprehensive system for evaluating the methodological aspects of attracting financial resources for the modernization of enterprises through leasing was proposed.