Komparácia operatívneho a finančného leasingu ako zdroja financovania podnikovej investície

Ing. Monika Bírová

Bachelor's thesis

Comparison of operative and financial leasing as a source of financing business investment

Abstract:

My thesis „comparison of financial and operational leasing as a resource of company’s investments“ covers the topic of utilization of leasing financing which is becoming more and more popular. It describes both kinds of leasing financing, its history and usage in Czech republic, advantages and disadvantages. The theoretical part also includes the effect of this year’s tax reform on financial leasing, all the formalities and process of closure of leasing contract. The end of the theoretical part is dedicated to a short comparison of financial and operational leasing according to available data. The practical part describes on concrete financial offers differences between the two leasings. We follow the whole procedure from the beginning of sending the offer till the hand over of subject of financing on a fictional model. Part of this thesis are also examples of offers and calculations of finacial costs of purchasing a vehicle or a fleet of vehicles using financial and operational leasing.

Abstract:

Bakalárska práca s názvom „Komparácia finančného a operatívneho leasingu ako zdroja podnikovej investície“ spracováva problematiku využitia leasingového financovania, ktoré je v poslednej dobe stále obľúbenejšie. Popisuje obidva druhy leasingového financovania, históriu, ich výhody, nevýhody. Teoretická časť obsahuje aj dopad daňovej reformy z 1.1.2008 a stručný popis postupu uzatvorenia leasingovej zmluvy . Záver teoretickej časti je zameraný na porovnanie hlavných znakov operatívneho a finančného leasingu podľa dostupných údajov. Praktická časť obsahuje konkrétne finančné ponuky leasingového financovania. Na vymyslenom obchodnom prípade si ukážeme celý postup od zaslania ponuky až po prevzatie predmetu financovania. Súčasťou je vzor leasingovej zmluvy.

Keywords

Akontácia, Česká leasingová, a finančná asociácia (ČLFA), Finančný leasing, Komodita, Leasingová spoločnosť, Leasingová zmluva, Leasingové, financovanie, Leasingový koeficient, Operatívny leasing, Prenájom, Predmet financovania Advance payment, Czech leasing and financial association, Capital Lease, Commodity, Leasing company, Contract hire, Lease financing, Lease ratio, Operating lease, Hire, Object of financing

Language used: Slovak

Date on which the thesis was submitted / produced: 19. 1. 2009

Thesis defence

• Date of defence: 3. 2. 2009
• Supervisor: Ing. Petr Vaškovic
• Reader: Mgr. Jiří Horký

University of Finance and Administration

Bachelor programme / field:
Economics and Management / Business Management and Corporate Finance