Journal of Entrepreneurship Education (Print ISSN: 1098-8394; Online ISSN: 1528-2651)

Abstract

Industrial Enterprises & Leasing: A Leasing Effectiveness Assessment Methodology for Modernizing Entrepreneurship Education

Author(s): Pavel Ryabchuk, Igor Baev, Ekaterina Evplova, Anton Apukhtin, Ekaterina Ryabinina, Alexander Tyunin, Andrey Fedoseyev, Irina Pluzhnikova, Larisa Murygina

The entrepreneurial university is essential for implementing economic innovations and enhancing global competitiveness and social welfare. Modern entrepreneurship education is to produce qualified and skilled graduates with knowledge of new techniques, new technologies and approaches. This research focuses on developing of a new methodological approach for entrepreneurship education, which idea is to assess the effectiveness of leasing from the standpoint of the lessee’s interests and the requirements of the tax law and the civil law. The main methods used in this research are the cash-flow modeling of the enterprise-recipient and the method of discounting its cash flows generated by its participation in the leasing process. The proposed methodology is a universal tool for assessing and managing the efficiency of the leasing process, which includes advanced techniques for assessing the leasing scheme efficiency for financing industrial investments. The method described in the research is of practical value for a wide range of organizations. This is a methodological approach that is good for education and will contribute to development.