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The Role of Leasing in the Activities of Tourism Enterprises

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Abstract

The article reflects the economic significance and role of leasing services, its types and the specifics of their use in the activities of tourism enterprises. The impact of the use of certain types of leasing services on the financial condition of tourism enterprises is also covered.

Abstract

The article reflects the economic significance and role of leasing services, its types and the specifics of their use in the activities of tourism enterprises. The impact of the use of certain types of leasing services on the financial condition of tourism enterprises is also covered.

Keywords

leasing
financial leasing
operating leasing

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Conflict of Interest Statement

The author (s) declare that the research was conducted in the absence of any commercial or financial relationships that could be construed as a potential conflict of interest.

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Copyright (c) 2022 Latipova Shakhnoza Mahmudovna

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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References

1. Haydarov Sh.U., Ortiqov Kh.A., Tukhsanov Kh.A. Leasing: Recognition, evaluation and accounting.- T.: « NORMA » LLC, 2006.43 p.
2. Dzhukha V.M. Leasing. Series "Textbooks, teaching aids". - Rostov n / a: "Phoenix", 1999. p.56.
3. Leasing: fundamentals of theory and practice: teaching aids / V.A. Shabashev, E.A. Fedulova A.V. Edoshkin; under. Edited by prof. G.P. Podshivalenko - 3rd ed. rework and op. - M.: knoruv, 2007.
4. Leshchenko M.I. The basis of leasing: Proc. allowance h-e ed. revised and additional - M.: Finance and statistics, 2004.
5. https://izron.ru/articles/voprosy-sovremennoy-ekonomiki-i-menedzhmenta-svezhiy-vzglyad-i-novye-resheniya-sbornik-nauchnykh-tru/sektsiya-2-ekonomika-i-upravlenie-narodnym-khozyaystvom- spetsialnost-08-00-05 / ispolzovanie-lizinga-v-turistskoy-sfere /
6. Latipova Sh. M., Zaynalov D. R. USILENIE ROLI LIZINGOVYX USLUG V KOMPLEKSNOM OBESPEChENII INNOVATsIONNOGO RAZVITIYA XOZYAYSTVUYushchIX SUB'EKTOV // Napravleniya povыsheniya strategicheskoy konkurentosposobnosti agrarnogo - 2017. - p. 179-182.

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Cite this article as:

Mahmudovna, L. S. . (2022). The Role of Leasing in the Activities of Tourism Enterprises. Middle European Scientific Bulletin, 25, 28-31. Retrieved from https://cejsr.academicjournal.io/index.php/journal/article/view/1348
  • Submitted
    6 June 2022
  • Revised
    6 June 2022
  • Published
    6 June 2022