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22пiдпpиeмством для висвгглення господapськиx опе-pa^ä
Висновки з проведеного доcлiдження. В
сгатл pозглянyто зaконодaвчi пiдстaви для в^о-вaдження стaндapтy технологй' XBRL ni^ac cклa-дaння фiнaнcовоï звпносп тa пiдтвеpджено неми-нyчicть змш пiд чac aнaлiтичноï фiкcaцiï госпо-дapcькиx опеpaцiй, що пiдлягaють висвгтленню y пpимiткax до нег Додaтково обгpyнтовaно недолши i пеpевaги ща теxнологiï для cьогоднiшнix pеaлiй У^шни. Однieю з ключових пеpевaг e cкоpочення чacy Ha обpобкy бyxгaлтеpcькоï iнфоpмaцiï зовнiшнiми тa внyтpiшнiми коpиcтyвaчaми чеpез теxнiчнi зacоби aнaлiзy. Доведено aнaлiз iнфоp-мaцiйного нaповнення тaкcономiчного iлюcтpa-тоpa. Сиcтемaтизовaно логiчнi зв'язки мгж пiдpоздiлaми пpимiток до ф^нтово!' звiтноcтi в чa-cтинi оцшки основних зacобiв тa pегicтpaми aнaлiтичного тa iнфоpмaцiйного о6Л1КУ. Додaтково обгpyнтовaно впpовaдження окpемого pегicтpy aнaлiтичного обл^ для докyментyвaння cпpaвед-ливо1' вapтоcтi основних зacобiв. Пеpcпективним, нa нaш погляд, для подaльшиx pозpобок e подaльшa cиcтемaтизaцiя логiчниx зaв'язкiв мгж пiдpоздiлaми пpимiток до фiнaнcовоï звпносп тa pегicтpaми aнaлiтичного тa iнфоpмaцiйного облiкy.
СПИСОК Л1ТЕРАТУРИ:
1. Зaкон Укpaïни «^о бyxгaлтеpcький облiк i фiнaнcовy звiтнicть в yKpami» ввд 16.07.1999 № 996-ХIV[Електpонний pеcypc]. - Режим доступу: http ://zakon2. rada. gov.ua/laws/show/996-14
2. HaKaß Мiнicтеpcтвa фiнaнciв Укpaïни «Пе-pеклaд Тaкcономiï фiнaнcовоï звiтноcтi зa мiжнapо-дними cтaндapтaми фiнaнcовоï звпносп»
07.12.2018р. № 983 [Електронний ресурс]. - Режим
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LEASING DEVELOPMENT IN THE REPUBLIC OF UZBEKISTAN
Kucharov A.,
PhD, Dr. Sci. (economy.), prof., Tashkent State Economic University, chair «Development of an infrastructure and logistics», Tashkent Shermukhamedov A.
PhD, Dr. Sci. (physic. - math sciences.), prof., chair «Finance and the credit», Tashkent branch of Russian
economic university after G. V. Plekhanov, Tashkent
Abstract
In article leasing development in the Republic of Uzbekistan is considered, in particular are considered activity of the leasing companies.
Keywords: leasing, the leasing transaction, the leasing contract, financial resources, the leasing companies, commercial banks.
Introduction. In world practice leasing is one of essential factors of change of technological way and reorganization of the enterprises as leasing operations allow carrying out large-scale investments into any manufacture. Now the majority of the enterprises of Republic of Uzbekistan face a problem of updating of fixed capital. Thus frequently because of shortage of circulating assets they are compelled to take credits on the security of securities, consignments of goods, real estate. On the other hand, many enterprises - suppliers of
the equipment have difficulties with realization of production. Banks of the Republic of Uzbekistan, according to world practice, along with credit operations, more and more attention given to leasing. From the economic point of view leasing serves as means of activi-zation of investment activity, development and modernization of manufacture, realization of production, introduction of scientific and technical progress, creation of new workplaces.
In the near future in the Republic of Uzbekistan leasing it is necessary to expect its rapid development,
and not only owing to possibilities inherent in it, but also the state support. Leasing allows financial institutions, to banks to restructure the activity, displacing accents towards crediting of investment projects with higher guarantees as property handed over in leasing, as a rule, highly liquid and the main thing, it remains in the property lessor before the expiry of the term of financial leasing [1, p.347-351].
Experts of the market of investments predict in the near future «leasing boom» in the Republic of Uzbekistan in spite of the fact that this kind of enterprise activity is considered at us rather new. The matter is that at active introduction leasing owing to possibilities inherent in it can become a powerful impulse not only manufactures modernization, but also structural reorganization of economy to Republic Uzbekistan. Leasing in Republic of Uzbekistan gradually accepts more and more accurate organizational and legal forms.
Necessary legislative and standard preconditions for legal regulation of activity of participants of leasing operations are formed. The market of leasing operations in Republic of Uzbekistan are estimated as capacious, capable to bring in considerable incomes to all participants.
Research methods: at article writing used an analysis method.
The research analysis: Leasing in the Republic of Uzbekistan is not licensed kind of activity, and such operations carry out not only the specialized leasing companies and commercial banks, but also the companies, which primary activity is not connected with leasing. In the Republic of Uzbekistan leasing is one of the most perspective variants of investment of capital investments.
Leasing as financial rent unlike bank sphere it is less subject to financial risk, however, owing to the investment nature, risk of adequacy of the made decision concerning projects - is most significant as, on size so, and on probability of fulfillment. Though on the realization mechanism the leasing transaction is much more difficult than usual rent, but it unites in herself a little independent, but the interconnected legal and actual actions [2, p.202- 205].
Therefore the norms of the legislation regulating leasing essentially differ from the general norms regulating rent. On reflexion of accounting variants of contracts of leasing and the conditions provided in them, have many features. Are released from payment of the tax to property on object of leasing, under article 269 «Privileges under the tax to property» the Tax Code of Republic of Uzbekistan, at calculation of the tax to property of legal bodies the taxable base decreases for cost of the property received in leasing, on period of validity of the contract of leasing.
The process equipment, завозимое in leasing, is released from payment of the customs duties and the VAT. Leasing as planned management of financial streams gives the chance to calculate the budget of business and throughout period of validity of the contract of leasing, probably to operate monetary streams thanks to the scheme of calculations under the leasing contract that means equal monthly (quarterly) payments. Leasing gives real possibility of cooperation with suppliers
of the equipment of leader's world and home producers, without distracting on it the working capital, the equipment received in leasing, not only pays back itself, but also allows to increase your incomes considerably.
In the Republic of Uzbekistan the equipment imported for transfer to leasing is released from the VAT and customs payments. The analysis has shown that the reasons of decrease in rates of increase of leasing services in the Republic of Uzbekistan is the limited access to financial resources (both in national currency, and in foreign), advancing rates of increase of gross national product, introduction of the customs duties on a special equipment, insufficient mortgaging maintenance at лизингодателей for reception of bank extra means (both republican, and foreign), and also a competition from bank crediting [3, p.483-486].
Tendencies of development of the leasing market allow to predict that growth in 10-15 % is possible and as a whole following the results of current year. Distribution of leasing transactions by kinds of the basic means shows that 29,7 % from leasing total amount the process equipment occupies, 28,5 % - agricultural machinery (in leaders - "Uzselhozmashlizing"), 26.9 % -motor transport («Uzavtosanoat Leasing», "Asaka-trans-leasing"), 14.8 % - real estate and a property complex. As has shown the analysis in the field of leasing transactions it is possible to reveal the new tendency consisting in transfer to leasing of objects of real estate. Almost 30 % of leasing transactions are necessary on the process equipment. In its number - the building technics and the manufacture of building materials occupying in the lead position from 20.9 %, manufacture of foodstuff - 15.6 % and the textile industry - 10.9 %. In process equipment deliveries also it is possible to allocate medical, occupying 5.6 % of total amount, polygraph - 5.1 %, computers and office equipment - 2.4 %, tree processing - 1.3 % and the trading equipment -1 %. On the column "other" it is necessary 37.1 % where are included service, processing, storage of agricultural products and another.
The analysis of regional distribution of the leasing market of Republic of Uzbekistan shows that the big share - about 30 % - gets to Tashkent that is connected with a site of many leasing companies. Thus it is necessary to consider that the technics got by them basically is transferred in regions. The majority of areas of republic have about equal distribution on the occupied volume - from 4 % to 10 % of the market. After capital in leaders the Samarkand area is 15-20 % from total amount and the Tashkent area is 7.4-9 %. In the Republic of Uzbekistan it is registered 84 official lessors. From them 46 are leasing companies, 20 - commercial banks and 18 these carry to "other". These are the credit unions and some investment funds. The total лизингодателей has during the last years shown considerable growth. Ranking of 24 leaders of lessors on volume of leasing operations show that in leaders there is "Uz-selkhozmashlizing", «Uzavtosanoat Leasing», "Mikrokreditbank", «Alokabank,« Uzmeliomashlizing and others.
Conclusion. Leasing in the Republic of Uzbekistan is rather new kind of activity. For stimulation of
investments into industrial sphere, for updating of industrial potential, for increase of competitiveness of home producers it is necessary for our country to develop leasing relations. As shows experiment of other advanced countries of the world, to its pay the most steadfast attention- the corresponding legislation, tax privileges etc.
Problems of research of sources of means for introduction in manufacture of new technics and acceleration of rates of its updating, overcoming of a barrier of non-payments and stimulation it is sold overstocked with goods production can be solved at the expense of leasing use.
Leasing has weight of advantages and is interesting not only to clients with the limited possibilities, but also for strong financially the enterprises since under certain tax conditions it provides with it reception of economic privileges. Insufficient investment activity continues to remain one of the basic obstacles in a way of stabilization of domestic economy. At the same time world experience confirms direct dependence between development of leasing and attraction of capital investments. Under the available data, to 25 % of total amount of investments into the USA, Japan and other developed countries it is financed on the terms of leasing.
Thus in developing countries rates of increase of leasing operations reach 50 and more % a year. The reasons are concluded in high efficiency and extreme flexibility of leasing as investment tool. Until recently there were no sufficient conditions for leasing development in our country and the more so participations of banks in leasing relations. Techniques of carrying out of principal views of leasing transactions according to last achievements of World Bank practice are already developed. Today it is obvious that the exit of the country from crisis is impossible without increase of investment activity.
Therefore it is necessary to initiate leasing development in the Republic of Uzbekistan and to solve as
soon as possible arisen problems. Researches of techniques of an estimation of financial and economic activity лизингополучателей, put into practice the leasing companies and banks, have shown that it is expedient to develop a technique, considering two prominent aspects: Factor the balance analysis - so-called «scoring» method or an express estimation method, and also is necessary the qualitative analysis leasing addressee or the supplier and the risks connected with the considered project, realized by means of an expert estimation.
REFERENCES:
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APPLICATION OF MIPS CONCEPT TO DETERMINE EFFICIENCY OF THE RESOURCES USE
FOR THE POWER SOURCES PRODUCTION
Shuptar-Porivaeva N.
Postgraduate student of the Department of Economics of Nature Management,
Odessa State Ecological University, Ukraine
ЗАСТОСУВАННЯ КОНЦЕПЦП MIPS ДЛЯ ВИЗНАЧЕННЯ ЕФЕКТИВНОСТ1 ВИКОРИСТАННЯ РЕСУРС1В ПРИ ВИРОБНИЦТВ1 ПОБУТОВИХ ДЖЕРЕЛ ЖИВЛЕННЯ
Шуптар-Пориваева Н.Й.
астрант кафедри економгки природокористування, Одеський державний екологгчний унгверситет, Украна
Abstract
The article deals with the problems of dematerialization and eco-efficiency of production of domestic power sources. Th MIPS indicator for one ton of manganese-zinc batteries is determined. The weight and cost of an "Ecological Rucksack"of one household power source is calculated. Анотащя
У статп розглянуп проблеми дематерiалiзацiï та еко-ефективносп у галузi виробництва побутових джерел живлення. Визначено показник MIPS на одну тонну марганцево-цинкових батарейок. Виконано розрахунок ваги та вартосп «еколопчного рюкзаку» одного побутового джерела струму.
