Development of a mechanism for making administrative decisions on the use of leasing

¹ Kazan State Agrarian University, Karl Marx, 65, Kazan, 420015, Russia
² Moscow University of the Ministry of Internal Affairs of the Russian Federation named after V. J. Kikot, Academic Volgin, 12, Moscow, 117997, Russia
³ Izhevsk State Agricultural Academy, Studencheskaya, 11, Izhevsk, 426069, Russia
⁴ Ministry of Finance of the Republic of Tatarstan, Pushkin, 37, Kazan, 420015, Russia

^* Corresponding author: zakirovaar@mail.ru

Abstract

In modern agriculture with its technical needs, it is almost impossible without effective management measures and borrowing capital. Stable development of agriculture, including crop production, certainly depends on technical equipment of agricultural enterprises. The use of financial instruments and management mechanisms is an opportunity for agricultural producers to improve their potential, including the improvement and maintenance of agricultural equipment at an appropriate level, since the activity involves in the performance of a large volume of mechanized work for the production of strategically important products. The aim of the article is to justify the theoretical provisions and to develop the mechanism of management decision making on the use of leasing in the activity of agricultural organizations. The objectives of the research: to analyze the material and technical support of agricultural organizations of the Republic of Tatarstan; based on the use of sociological methods of research to propose an algorithm for determining the variant of the form of financing capital investment, which is based on the choice of alternative options for the reproduction of machine and tractor fleet. The proposed mechanism for making managerial decisions on the use of leasing in the activities of agricultural organizations contributes to improving the efficiency of the production system and provides renewal and formation of technical and technological potential of the industry.