Browsing by Author "Kučerová, Karolína"
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- ItemLeasing jako forma financování majetkuKučerová, Karolína
- ItemLeasing jako forma financování majetku(Technická Univerzita v Liberci, 2009) Kučerová, Karolína; Hojná, RadanaThis thesis deals with leasing financing as one of property acquisition possibility. The objective of this thesis is to clarify the issue of leasing and comprehend the role of this financial method in the entrepreneurial decision-making. The presentation of a leasing company and a short description of its products introduce this work. The fundamentals of leasing and the historical development of this financial instrument in the world and in the Czech Republic are subsequently reviewed. The brief characteristic of Czech and foreign leasing market ensue and the most typical kinds of leasing such as financial leasing, operational leasing and leaseback are mentioned. The chapters concern with legal framework of leasing, leasing accounting and tax point of view are significant parts of the thesis. The intention of the practical part is to point to diversity of leasing financing and leasing price range on Czech market.