Analysis of the influence of conditions of leasing transactions on the financial result of the commercial organization
In article the analysis of elements of the leasing transaction and their possible influence on financial result and cash flows of the organization is carried out. A research objective - to reveal the parameters of the leasing transaction influencing resulting financial effect of the organization for improvement of financial planning at the enterprises which are a part of the integrated corporate structures. In article the model of the subleasing relations and the structural and logical scheme of stage-by-stage execution of the subleasing transaction is considered. The analysis of structure of the leasing contract is carried out. Conclusions are drawn on influence of leasing payments on expenses of the organization and need of joint financial planning for the organizations lessees and sublessees.