Open AccessMathematical modeling and computational methods for a comparative analysis of the use of leasing and lending
Author(s) -
Arthur Alukhanyan,
L. Yu. Andreeva
Publication year - 2021
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/2131/3/032100
Subject(s) - profitability index , database transaction , lease , payment , computer science , loan , process (computing) , finance , operations research , business , database , engineering , programming language
The purpose of the study was to develop an economic mechanism that allows for the digitalization of the process of justifying the profitability of leasing as a source of financing for the technical re-equipment of the fleet of vehicles of a transport enterprise in comparison with other instruments (in particular, credit). The article describes the process of economic and mathematical modeling of a leasing transaction, consisting of the stages of algorithmization and programming. A block diagram of the algorithm for determining the profitability of leasing has been developed. The software implementation uses the capabilities of the multi-window structure of the Pascal programming language. The main indicators of leasing are: lease payment, payment to the lessor for additional services, commission fee to the lessor, etc. The paper also substantiates the main advantages of a leasing transaction over a conventional loan.