Matches in SemOpenAlex for { <https://semopenalex.org/work/W2912623020> ?p ?o ?g. }
Showing items 1 to 63 of
63
with 100 items per page.
- W2912623020 endingPage "98" @default.
- W2912623020 startingPage "92" @default.
- W2912623020 abstract "Financial lease analysis methods, presented in various sources, reveal only the efficiency of the use of the subject of lease. At the same time the available sources do not consider the analysis of debt, which also arises when concluding a leasing contract. In this regard, the article presents the methodological basis for the analysis of lease financing receivables and payables, which include: estimation of the share of debt in balance sheet total and estimation of the dynamics of its change; determination of debt profitability and turnover. The indicator of lease financing debt profitability is formed by the method of proportional-cost division of the degree of resources (capital) participation in profit-making, which makes it possible to determine the profitability of specific assets and their sources. It is suggested to accept the amount of leasing payments received by the lessor as turnover, when determining the period of turnover of accounts receivable. The amount of leasing payments paid by the lessee is suggested to be accepted as a turnover, when determining the period of turnover of accounts payable." @default.
- W2912623020 created "2019-02-21" @default.
- W2912623020 creator A5005557245 @default.
- W2912623020 creator A5027388460 @default.
- W2912623020 date "2018-01-01" @default.
- W2912623020 modified "2023-09-25" @default.
- W2912623020 title "RESEARCH METHODOLOGY FOR LEASE FINANCING RECEIVABLES AN PAYABLES" @default.
- W2912623020 doi "https://doi.org/10.14529/em180310" @default.
- W2912623020 hasPublicationYear "2018" @default.
- W2912623020 type Work @default.
- W2912623020 sameAs 2912623020 @default.
- W2912623020 citedByCount "0" @default.
- W2912623020 crossrefType "journal-article" @default.
- W2912623020 hasAuthorship W2912623020A5005557245 @default.
- W2912623020 hasAuthorship W2912623020A5027388460 @default.
- W2912623020 hasBestOaLocation W29126230201 @default.
- W2912623020 hasConcept C10138342 @default.
- W2912623020 hasConcept C120527767 @default.
- W2912623020 hasConcept C129361004 @default.
- W2912623020 hasConcept C144133560 @default.
- W2912623020 hasConcept C145097563 @default.
- W2912623020 hasConcept C162078301 @default.
- W2912623020 hasConcept C162324750 @default.
- W2912623020 hasConcept C199226685 @default.
- W2912623020 hasConcept C202451310 @default.
- W2912623020 hasConcept C2779614062 @default.
- W2912623020 hasConcept C2781426361 @default.
- W2912623020 hasConcept C4577558 @default.
- W2912623020 hasConcept C60679458 @default.
- W2912623020 hasConceptScore W2912623020C10138342 @default.
- W2912623020 hasConceptScore W2912623020C120527767 @default.
- W2912623020 hasConceptScore W2912623020C129361004 @default.
- W2912623020 hasConceptScore W2912623020C144133560 @default.
- W2912623020 hasConceptScore W2912623020C145097563 @default.
- W2912623020 hasConceptScore W2912623020C162078301 @default.
- W2912623020 hasConceptScore W2912623020C162324750 @default.
- W2912623020 hasConceptScore W2912623020C199226685 @default.
- W2912623020 hasConceptScore W2912623020C202451310 @default.
- W2912623020 hasConceptScore W2912623020C2779614062 @default.
- W2912623020 hasConceptScore W2912623020C2781426361 @default.
- W2912623020 hasConceptScore W2912623020C4577558 @default.
- W2912623020 hasConceptScore W2912623020C60679458 @default.
- W2912623020 hasIssue "3" @default.
- W2912623020 hasLocation W29126230201 @default.
- W2912623020 hasOpenAccess W2912623020 @default.
- W2912623020 hasPrimaryLocation W29126230201 @default.
- W2912623020 hasRelatedWork W1574228756 @default.
- W2912623020 hasRelatedWork W2013385464 @default.
- W2912623020 hasRelatedWork W2152237975 @default.
- W2912623020 hasRelatedWork W2167035395 @default.
- W2912623020 hasRelatedWork W2901744696 @default.
- W2912623020 hasRelatedWork W2946447910 @default.
- W2912623020 hasRelatedWork W3119055912 @default.
- W2912623020 hasRelatedWork W3122710666 @default.
- W2912623020 hasRelatedWork W3125730074 @default.
- W2912623020 hasRelatedWork W4321381035 @default.
- W2912623020 hasVolume "12" @default.
- W2912623020 isParatext "false" @default.
- W2912623020 isRetracted "false" @default.
- W2912623020 magId "2912623020" @default.
- W2912623020 workType "article" @default.