Leasing as an instrument for innovative development of agricultural enterprises

The aim of the article. The aim of the article is an analysis of technological aspects of leasing application for agricultural enterprises in the context of complex innovative development of agrarian sphere.The results of the analysis. It is shown that the latest technology and recovery techniques must be at all stages of the agricultural sector. The first stage is selection of breeding. The last is sale of agricultural products. Asset structure of agricultural enterprises occupies about one third of machines and equipment, which are now physically and morally outdated. Authors of the article analyze the technological aspect of leasing and prove that leasing of biological assets and leasing equipment should be considered separately, which are more consistent with the structure of the innovation needs of agricultural businesses (purchase of machinery and equipment, research and development, acquisition software and industrial design). Innovative technologies and leasing are proposed to be considered in the context of the eco-village system to ensure maximum utilization of all natural resources: low-temperature heat of the earth, air and water (heat pumps), alternative energy (solar, biomass, wind, water, etc.), not carbon motor fuel (biogas, air, electricity), new modes, innovative agricultural technologies, safe disposal of solid waste of local wastewater treatment (biological, resonance, mechanical), technologies in the construction and infrastructure development. Stability of eco-village is affected by a lot of factors, including: economic (existence of a business within the eco-village and use the most cost-effective technologies); social (creating conditions for the development of human capital); technological (business uses the most effective technologies); environment (rational use of natural resources); political (agreement with the objectives of the state and its support); information (high level of information and transport connectivity). New agricultural technologies can be effective because there will be always transition period the period of recovery of higher costs and lower profits. Economic support companies can have different forms: compensation of losses (when food production in transition cannot be sold as organic); financial assistance for infrastructure development (such as may be allocated funds for the purchase of machinery or reconstruction of rural buildings, compensation cost of drugs and bio-mechanical means); compensation costs for certification and annual inspections of facilities, research and implement technologies.Conclusions and directions of further research. Modern methods of work at agricultural farms enable to reduce the impact of adverse weather factors which prevent serious crop losses and improve the quality of the crop. The use of leasing in conjunction with the introduction of innovations contributes to efficient interaction of businesses and financial institutions and the growth of innovative activity that has a positive effect on accelerating the use of the results of basic and applied research and the creation of conditions for the production of competitive products. The application of an intangible asset in a business practice of business lease as innovation has become the subject of research for economists and lawyers.