НЕОБХОДИМОСТЬ СРАВНИТЕЛЬНОГО АНАЛИЗА ЗАТРАТ ПРИ РАЗНЫХ ФОРМАХ ВОСПРОИЗВОДСТВЕННОГО ПРОЦЕССА НА ПРОМЫШЛЕННЫХ ПРЕДПРИЯТИЯХ
COMPARATIVE ANALYSIS OF COSTS NECESSITY UNDER DIFFERENT FORMS OF REPRODUCTION PROCESSES AT INDUSTRIAL ENTERPRISES

Summary/Abstract: Purpose. To analyze the cost of reproduction process at industrial enterprises of Russia. Methods of the research were comparative analysis, the method of analogy comparing and contrasting. Results. The authors discussed the methodology of comparative cost analysis of reproduction process. The total cost in various forms of financing (leasing, loan, buying at their own expense, rent, and corporate bonds) was analyzed and compared. The main advantages of leasing in the practice of Russian enterprises, which need substantial renovation of production capacities, were identified. Conclusion. It was determined that leasing is the most optimal form of financing for Russia’s industrial enterprises, which provides solutions to the major problems, analyzed in the study.

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