Bc. Edita Kudrnová

Master's thesis

Operativní leasing

Operational Leasing
Abstract:
Diplomová práce vymezuje pojem operativní leasing, vysvětluje rozdíly mezi finančním a operativním leasingem a dále se zaměřuje na leasing operativní. Jsou porovnány různé metody pořízení majetku. Práce objasňuje majitele operativního leasingu, vztah leasingu a daní, účtování leasingu a odpisy. V praktické části je představena konkrétní leasingová společnost, je popsán proces operativního leasingu …more
Abstract:
This thesis defines the concept of operational leasing, explains differences between financial and operational leasing and furthermore is focused to operational leasing. There are compared various methods of acqusition of property. The thesis explains the owner of operational leasing, relationship among leasing and taxes, accounting of leasing and depreciations. In practical part is introduced a concrete …more
 

Keywords

leasing finanční leasing operativní leasing leasingová smlouva
 
Language used: Czech
Date on which the thesis was submitted / produced: 30. 4. 2010
Identifier: https://is.ambis.cz/th/dp9ws/

Thesis defence

  • Date of defence: 14. 6. 2010
  • Supervisor: Ing. Tomáš Marek
  • Reader: Ing. Naďa Blahová, Ph.D.

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Banking Institute/College of Banking

Master programme / field:
Economics and Management / Finance

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