1. Organization and efficiency of implementation of leasing services

2. 1. Leasing as an economic notion 2. Development of leasing services in Ukraine 3. Improvement of efficiency of financial leasing Outline

3. The purpose of this work is carrying out the analysis of a condition of the international leasing of vehicles in Ukraine and the review of prospects of development of this sphere. Object of research of a master's thesis is development of the international financial leasing of vehicles in Ukraine. Leasing is an arrangement between two parties, the leasing company or lessor and the user or lessee, whereby the former arranges to buy capital equipment for the use of the latter for an agreed period of time in return for the payment of rent.

4. Leasing is an important source of finance for the lessee. Leasing companies finance for:  Modernization of business.  Balancing equipment.  Items entitled to 100% or 50% depreciation.  Assets which are not financed by banks/institutions.

5. The types of leasing:  Operating lease: Short term, cancellable lease agreements. The lessor is responsible for the maintaince and insurance of the asset. Example: Tourist renting a car, Hotel rooms, etc.  Financial Lease: Long term non cancellable lease contract. Example: Plant, Machinery, Building, Ships and aircraft.  Sale and Lease-back: Special financial agreement in which the user may sell an asset owned by him to the lessor and lease it back from him. Example: shipping Industry.

6. Leasing as the form of commodity crediting in Ukraine at the initial stages of formation, and the market of leasing services has high potential. Country2013 year Estonia5,17 Czech Republic4,74 Slovakia4,25 South Africa4,25 Germany2,99 Italy1,99 Poland1,82 Russia1,46 Ukraine0,25 Ratio of volume of leasing services to GDP in the countries of the world, %

7. During 2013 vehicles, the production equipment, agricultural machinery, the computer equipment and the telecommunication equipment were the most popular subjects of leasing in the Ukrainian market.

8. The Skania Ukraine company is the official distributor of the Swedish company Scania in the territory of Ukraine

9. We will compare economic advantages of receiving financial leasing and the credit to the ordinary client. The basic offer of financial leasing from the Skaniya Credit Ukraine company on the trucks Scania P340 Product Price, Kiev, Euro Advance payment, euro Number of monthly payments Amount of monthly payments Residual cost Truck Scania P340 7700023100481629120

10. The savings bank of Ukraine grants the loans for purchase of vehicles for legal entities in Euro under 11,2% per annum Calculation of cost of the Scania P340 truck when granting the credit by Savings Bank of Ukraine Product Price, Kiev, Euro Advance payment, euro, 10% Number of monthly payments Amount of monthly payments Truck Scania P340770007700482092,5

11. The main office of the Skaniya Credit Ukraine company is in Kiev region. The majority of the service centers of the company are located in east regions of the country. Would be rational to create representative offices which would be focused on involvement of new clients in the western regions, for example, in the Khmelnytsky region The payback period makes: PP = Capital/Profit PP = 141450/350790 = 0,4 (year) PP = 3 month

12. Conclusion The main advantages of leasing is:  Permit alternative use of funds.  Faster and Cheaper credit.  Protection against obsolescence.  Facilitates additional borrowings.