Browsing by Author "Malá, Simona"

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    Optimální využití leasingu jako zdroje financování
    (Technická Univerzita v Liberci, 2009-01-01) Malá, Simona; Hojná, Radana
    The aim of my thesis is to analyze and evaluate various possibilities that leasing, as a source of financig for purchasing goods, can provide and to evaluate their optimal functions. The introductory part of my thesis includes the summary of general characteristics of leasing and provides review of its present status in the area of tax and accounting legislation, affecting substantially its profitability. The fundamental part of my thesis focuses on the application of tax and accounting laws in the area of leasing applications. Further, my thesis includes the evaluation of the optimal use of financial leasing by comparison with other methods of financing (cash, credit). As the comparison criteria to select the most suitable approach I choose the administrative demands, rights to dispose of property, tax impacts and the cost of acquiring the lease. When using the model situation the financial leasing was determined to be the less favorable option. The credit financing, representing the biggest competitive product today, was determined to be the more favorable financing option. Therefore the entire area of financing sources has been the subject of step-by-step changes recently, which is quite evident from reports and analyses ussued by Czech Leasing and Financial Association. In comparison with previous years the use of leasing, dominating the market formerly, has been declining sharply. on the other hand the credit and hire-purchase systems represnt the more and more frequently used financial sources today.
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